Check Not Cashed Timely

[Patty534]

I hand delivered a check in the amount of $100.00 for my church's fundraiser. It was dated September 24, 2023.  It did not get deposited.  The check was ultimately found stuck between someone's desk and the wall on January 29, 2024.  I told the charity to go ahead and deposit the check.  It finally got deposited on February 21, 2024.  I just mailed my 1040 tax return on February 21, 2024.  Can I take this as a deduction for 2024?  If so, I will ask the charity to add it to my 2024 contributions.  Please advise.  This has been frustrating to say the least. I do not want to file an amended return.

[DavidD66]

Yes, if it wasn't included in your 2023 donations.  Just have the church included it with your 2024 donations and annual receipt. 

[Patty534]

Thanks very much for your response.  I will contact them and ask them to put this on my 2024 year-end tax statement.  

[AmeliesUncle]

You paid it in 2023, so it goes on your 2023 tax return.  When they cash the check doesn't change that.

[Patty534]

This check was one month away from being a stale check.  What if the check was never found? I did not (and do not) want to file a Form 1040X for 2023.

I received a phone call from my church yesterday, and they agreed to mark this check as being received on 1-1-2024 to apply it to my 2024 tax contributions statement.  

[AmeliesUncle]

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@Patty534 wrote:

This check was one month away from being a stale check. 

I did not (and do not) want to file a Form 1040X for 2023.

I received a phone call from my church yesterday, and they agreed to mark this check as being received on 1-1-2024 to apply it to my 2024 tax contributions statement.  

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But it wasn't a stale check.

You are not forced to claim the deduction, so if you don't want to claim the deduction you don't need to amend.  But you can't claim it on your 2024 tax return as a deductions.

Just because your church is willing to lie about it doesn't change the fact that you are not allowed to claim it on your 2024 tax return.

[Patty534]

Wow, you don't need to be INSULTING in your response.  I will NOT claim it on 2023 OR 2024.  It isn't worth the aggravation. 

[VolvoGirl]

It may not matter to enter it.  Do you have enough deductions to itemize?  All your itemized deductions have to be more than the standard deduction to get any benefit (so you would only be getting the benefit of the amount that puts you over the standard deduction). And since the Standard Deduction is increased more people will not need to Itemize. And several deductions are limited like Medical and State taxes paid.

For 2023 the standard deduction amounts are:

Single 13,850 + 1,850 for 65 and over or blind (15,700)

HOH 20,800 + 1,850 for 65 and over or blind (22,650)

Joint 27,700 + 1,500 for each 65 and over or blind (29,200/30,700)

Married filing Separate 13,850 + 1,500 for 65 and over or blind (15,350)

[AmeliesUncle]

I'm sorry, I didn't mean to be insulting.  I'm not even sure how that was insulting, but I'm sorry it came across that way.

[Patty534]

It was the part that my church is lying about the situation. Apologies accepted.

The lady who found the very curled envelope handed it to me on January 26, 2024.  So, it came back into my possession.  I was just going to void it and add it back to my checking account.  But later on that day, I gave it to the Business Office and told them I really wanted it to go the particular fundraiser.  The lady who does the deposits was on vacation, delaying this a bit further.  So, does the delivery date restart for 2024 on January 26, 2024?  

I definitely filed a Schedule A that contained amounts for Medical, State taxes, charitable contributions as well as Charitable Goods (with Forms 8283).

I have learned a valuable lesson. I should have rewritten the check with a new check dated in 2024.  In the future, I will give a check directly to the Business Office with instructions where to apply the charitable contribution.