If I am being claimed as a dependent, can I still itemize my charitable contributions? (Please see details!)

[emilyarnold01]

If I am being claimed as a dependent, can I still itemize my charitable contributions? If my charitable contributions are higher than my standard deduction as a dependent, can I claim the charitable contributions total as my deduction instead? I hope I stated that properly. Thank you in advance!

[SweetieJean]

Just be aware that the donated value may not be as high as you might expect. See this for help in planning:
<a rel="nofollow" target="_blank" href="https://turbotax.intuit.com/personal-taxes/itsdeductible/">https://turbotax.intuit.com/personal-taxe...>
<a rel="nofollow" target="_blank" href="https://www.irs.gov/pub/irs-pdf/f8283.pdf">https://www.irs.gov/pub/irs-pdf/f8283.pdf</a>
Ttt donating on several different days to keep each day's amount below $500.

[SweetieJean]

Scroll down to see my answer re 50% limitation.

[emilyarnold01]

Hi SweetieJean, apologies I never saw your follow ups!

Do I not have to complete Form 8283 if I donate less than $500 per day? I was thinking that form was for if the total of all of my charitable donations in a year exceeded $500, I would need to complete it.

[emilyarnold01]

Thank you for the 20/30/50% limitations note too!

[SweetieJean]

You must file Form 8283 if the amount of your deduction for ALL noncash gifts is more than $500.
<a rel="nofollow" target="_blank" href="https://www.irs.gov/pub/irs-pdf/i8283.pdf">https://www.irs.gov/pub/irs-pdf/i8283.pdf</a>

[SweetieJean · Accepted solution]

You may deduct charitable contributions of money or property made to qualified organizations if you itemize your deductions. Generally, you may deduct up to 50 percent of your adjusted gross income, but 20 percent and 30 percent limitations apply in some cases. 

Because you are a dependent, I suspect your AGI is low, so this 50% limit might not exceed the Standard deduction.

[DoninGA]

Yes, you can still report your charitable contributions/donations a Form 1040 Schedule A as an itemized deduction even if being claimed as a dependent on someone else's tax return.  If your total itemized deductions are greater than the Standard Deduction for your filing status the higher deduction will be used.

[emilyarnold01]

Great, thank you!

[SweetieJean]

The IRS may question how you can be a dependent (i.e., you don't provide more than 50% of your own support), and yet make several thousands dollars in charitable contributions. From where is the money coming to do that?

[emilyarnold01]

Thank you for that insight! I will not be donating any money, but I have a lot of clothes, furniture, and household goods that I would like to donate.

[SweetieJean]

You can always have a Yard Sale, and then donate the cash. It makes record keeping easier.

[SweetieJean]

State tax deductions may be different.

[fanfare]

As sweetieJean points out, to itemize, you really need a mortgage and property taxes to deduct, which means you are providing yourself a home, which means it is unlikely you are a dependent (not providing 50% of your own support.)
It looks suspicious.
If you're broke and  someone else is paying your mortgage, you can't deduct it.