dcdrosera
New Member

For the 2020 CARES act charitable contribution, does the $300 limit apply for individuals as stated in the law and a joint return could claim $600 or only $300 per return

The only guidance I've read is that married filing separately needs to be $150 per return. The law states "ELIGIBLE INDIVIDUAL.—The term ‘eligible individual’ means any individual who does not elect to itemize deductions."

Does that mean married filing jointly counts as two individuals?