Yes, you are correct that the key changes for non-itemizers, including the new "above-the-line" charitable deduction, do not take effect until the 2026 tax year. The above-the-line charitable deduction (up to $1,000 for singles / $2,000 for MFJ) does not take effect until 2026.
This means that for a donation you make in 2025, the rules remain largely the same as they have been for the past few years. If you do not itemize your deductions, you will not be able to claim a deduction for your charitable contributions in 2025.
- Combine multiple years of charitable giving into one large donation in 2025.
- This may push your deductions above the standard deduction, allowing you to itemize and claim the full charitable deduction.
- The new, higher State and Local Tax (SALT) cap may help: If you have high property taxes or state income taxes, the new temporary cap of $40,000 on the SALT deduction (for eligible taxpayers) might make it more worthwhile to itemize for 2025.
@samsiyer Thanks for the question!!
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