My 2025 income is $131683. Standard deduction for married couples is $31500. Should I donate $2933 (only $300 donations) before end of 2025 to drop my income to 12%?

[jchang4324]

Do I need to file itemized forms or still able to file with standard form?

[VolvoGirl]

To deduct  donations you need to itemize.   Then all your dedutions need to be more than the Standard Deduction to be any benefit.  Do you have other deductions like state withholding, property tax, mortgage interest, etc. that you can itemize?

I think the extra donation deduction doesn't start until next year 2026.

[Hal_Al · Accepted solution]

Q. Should I donate $2933 (only $300 donations) before end of 2025 to drop my income to 12%?

A. NO.  It doesn't work that way. For 2025, you have to use itemized deductions, for charitable contributions. 

The new above-the-line charitable deduction is available starting in the2026 tax year, not 2025.  Taxpayers will be able to deduct up to $1,000 (for single filers and those married filing separately) or $2,000 (for married couples filing jointly).

[jchang4324]

Thank you very much for your quick response!