Can I take a full deduction for non cash contributions when the tax payer is deceased when in the same year filing (2024)?

[Bsch4477]

The deceased tax payer’s filing status, income and deductions are same as if they were alive during the year of death. 

[Opus 17]

Since you were talking about non-cash contributions, I assume you are talking about charity donations.

everything that happens before the date a person died is filed on their tax return for the year, even if they weren’t alive for the whole year. That means income received, donations made, and anything else.

However, that stops on the date of death. After the person‘s death, anything that happens to their property is going to be done by the estate or by the heirs. The estate is a legal entity that comes into existence when a person dies and handles their income and other events after their death.

For example, if you donate the property of your deceased parent to a charity when you are cleaning out their house, that would be reported on your tax return if you inherited the property, or it would be reported on the estate tax return if the estate files a return, although this is less common.

[M-MTax]

or it would be reported on the estate tax return if the estate files a return, although this is less common.

Can't report any charitable contributions on an estate income tax return - Form 1041 - unless the contributions can be deducted from gross income AND the contributions are specified in the will or governing doc.