Child does volunteer work - but I drive him so is that deductible?

[gsu13]

My son is 18 and volunteers at American Red Cross while at college.  Sometimes he uses the metro, sometimes an Uber and sometimes I drive him.  He is filing his 2023 taxes for the first time so will try to deduct his metro and Uber rides, but when I drive him, is that deductible on my taxes?

[Vanessa A]

In order to claim charitable deductions, your son would need to itemize his return.  Yes, he could deduct his metro and Uber rides as a cost of volunteering.  However, if his total itemized expenses are not greater than his standard deduction, then he will see no benefit from these expenses.

Itemized expenses include mortgage interest,  charitable contributions, state and local taxes up to $10,000, medical expenses in excess of 7.5% of your AGI and casualty and losses in excess of 10% of you AGI with the first $100 not counting towards the loss.  Your health insurance and all medical expenses are only deductible for the amount that is over 7.5% of your AGI.  This means if your AGI is $50,000, then the amount that is over $3,750 is deductible.  

The 2023 Standard Deductions are as follows:

• Married Filing Joint (MFJ)              $27,700
• Married Filing Separate (MFS)      $13,850
• Head of Household (HOH)             $20,800 
• Single                                                     $13,850                                

Blind and MFJ or MFS add $1,500

Single or HOH if blind add $1,850

Standard versus Itemized Deduction