AmyC
Expert Alumni

Deductions & credits

Doubtful. This year it would likely be a carryover of $12,000 since this is the first year. You can review the special limitations and go through the worksheet.

 

Publication 526 states:

You can deduct your contributions only in the year you actually make them in cash or other property (or in a later carryover year, as explained under How To Figure Your Deduction When Limits Apply, later).  accounting.

 

You may be able to claim standard deduction in a year which has a carryover and there are special rules which are too complex for the IRS Pub 526 on Charity.

 

I am very sorry for your loss.

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