My mother passed away September 2016. I donated some of her money from her own personal account to a few of her favorite charities. Who claims the write off for the charitable donations, my mother or myself? I am executor of estate

[JaimeG · Accepted solution]

First and Foremost I offer my condolences for your Mother.

If the money came into your possession by probate, POD accounts (Payable on Death), or any other legal means you would be allowed to Itemize this as a Charitable Contribution in Schedule A of your Personal Tax Return.

If the money was donated from your Mother's account as if she had made the donation the "write-off" will be accounted for in her Final Tax Return. This is also done as an itemized deduction in Schedule A.

Please remember that if the sum of Itemized Deductions in Schedule A does not exceed the Standard Deduction, Schedule A will not be beneficial to your Tax Return. The Itemized or Standard deduction are used to calculate the Taxable Income on a Tax Return. You are allowed to only use one or the other.  

Below is the Standard Deduction by status for 2016. Additionally I have attached a list of common Itemized Deductions so that you may make a more informed decision when filing your Tax Returns.

• Single $6,300.00
• Married Filing Joint or Qualified Widow(er) $12,600.00
• Married Filing Separate $6,300.00
• Head of Household $9300.00
• Dependent $1,050.00