Deductions & credits

You do not enter any type of statement concerning a charitable donation on the federal tax return.  Just keep a copy of the donation paperwork with your records if ever questioned by the IRS.

 

A charitable donation is entered as an itemized deduction on Schedule A.

The total of all your itemized deductions on Schedule A must be greater than the standard deduction for your filing status to have any tax benefit.

 

Standard deductions for 2023

Single - $13,850 add $1,850 if age 65 or older
Married Filing Separately - $13,850 add $1,500 if age 65 or older
Married Filing Jointly - $27,700 add $1,500 for each spouse age 65 or older
Head of Household - $20,800 add $1,850 if age 65 or older