Charitable donations by dependent who itemizes

[jcverheijen]

I claim my daughter as a dependent. I don't itemize deductions, I take the standard deduction. My daughter has some passive income and needs to file taxes. Since I claim her as a dependent her standard deduction is very low and she itemizes to deduct last year's state taxes paid. 

If her clothes are donated to a charity, can she deduct that donation (my wife and I paid for the clothes but gave them to her)? What about mileage in the family car when she drives herself somewhere to volunteer for a charitable organization? The car is in my name, but it is "hers" (she is the only driver, and the registered driver on the insurance policy)

[KatrinaB48]

She can only claim charitable deductions such as volunteer mileage and clothing donations if she can itemize her deductions. Since she is listed as a dependent on your return, she probably does not have enough deductions to benefit by itemizing.

[jcverheijen]

Thanks for the reply, but I don't see how it is relevant for this question.

As far as I know, 3 things change when someone else claims you as a dependent:

1. you lose the exemption for yourself (the person claiming you as a dependent gets that exemption)

2. your standard deduction is lower

3. there may be income limitations in order to be a dependent for someone else (boyfriend/girlfriend) which may impact your deduction limits

Only the first 2 apply to my daughter. She has enough passive income that her state and local taxes exceed her standard deduction, so she itemizes. I already found an answer to the question on the use of the car (one cannot deduct mileage when using a family members car), but everything I read suggests that she can donate her own property and claim a deduction. She does not have to have paid for the property, but she has to be the owner. Since we gave her the clothes, she should be able to deduct, right?

[KatrinaB48]

Yes, She can donate property that she owns as a charitable contribution. In my answer, I meant that a dependent can only benefit from itemizing deductions if the total deductions are higher than her standard deduction amount. I thought you were asking if a dependent can itemize deductions.

1. The personal and dependent exemptions have been suspended (eliminated) through the tax year 2025.
2. Her standard deduction for 2019 is the greater of: (1) $1,100, or (2) your earned income plus $350 (but the total can't be more than the basic standard deduction for her filing status). 
3. There are income limitations when claiming a dependent who is 19 or older and not a full-time student. Otherwise, there is not.