From the instructions for 2024 Form 760 Resident Individual Income Tax Instructions:
In the Lines 8a-8c Deductions for Schedule ADJ, Code 111 (Charitable Mileage) states "Enter the difference between 18 cents per mile and the charitable mileage deduction per mile allowed on Virginia Schedule A. If you used actual expenses for the charitable mileage deduction, and those expenses were less than 18 cents per mile, then you may use the difference between actual expenses and 18 cents per mile."
I am filing using the standard deduction. Is it permissible to use this deduction without itemizing? No where does it say Virginia Schedule A is required. No documentation I can find says this deduction must be used only if itemizing deductions. Can I simply use this deduction if it applies to me?
Also, Virginia Schedule A has no reference to charitable mileage deductions. There is nothing in the instructions for VA Schedule A, either. Except, at the top, it states "Generally, line items on Virginia Schedule A are defined in federal law and explained in the instructions for federal Schedule A (Form 1040) and instructions for federal Schedule A. Some exceptions apply and are explained in these instructions" so one might assume you simply use the Federal charitable mileage rate of $0.14/mile.
This code does not show up in the step-by-step TurboTax instructions but shows in the Deductions Statement.
