In tax year 2025 Are charitable donations of clothing and housewares an above-the-line deduction?

[billpurnell3]

Are charitable donations of clothing and housewares an above-the-line deduction?

[rjs]

No. For 2025 charitable donations of any kind are only an itemized deduction, which is below the line.

For 2026 you will be able to claim a  limited deduction for charitable contributions if you don't itemize. But that deduction will be only for cash contributions, not clothing, housewares, or other items.

At this time it's not clear whether the 2026 deduction will be above-the-line or below-the-line. You can find lots of expert opinions saying that it's above-the-line or below-the-line. But the law is unclear, and the IRS has not yet issued any information about it. That's why there are expert opinions both ways.

[NCperson]

@billpurnell3 no; it can only be deducted if you itemize.

in 2026, CASH donations up to $1,000 per taxpayer (so $2,000 if filing JOINT) will be a "below the line"  deduction without itemizing.  This will be similar to the $300 deduction back in 2021 or so.