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Deductions & credits
When you file as a joint return, you're actually one taxpayer. So what one of you does is considered to be equally the others. So the donation is considered as much hers as yours. I don't have a particular code reference for this specific item, but it stems from the joint return being all matters combined. It's similar to how any income paid to your spouse after the death is also included on your joint return.
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‎April 17, 2024
8:21 AM