Were my previous charitable donations deducted under a standard deduction? If not, can I carry over all charitable donations from years past if I am filing itemized?

[ChelsiE2 · Accepted solution]

If you use the Standard Deduction, your charitable donations are not used on your tax return.  However, you cannot carry over would be Itemized Deductions from a previous year in which you used the Standard Deduction.  Any amount you had that would have been considered an Itemized Deduction is lost when you use the Standard Deduction and cannot be carried forward.

You may have heard of a Charitable Donation carry forward however.  This has to do with donating such a large amount to charity that your Itemized Deductions related to that donation are limited for the year in which you itemize.  In this case you can carry forward the amount that was limited in the prior year.

[ddodd2735]

This answer it not true.  I did it in 2011.  I tried to explain how it works but the system thought I had entered a phone number, account number or SS number which I did not.

Basically it works when you have a low taxable income and a high non-taxable income.  Your contributions are in line with your total income and not taxable income.

This was a return done by HR Block.

[ddodd2735]

This answer it not true.  I did it in 2011.  I tried to explain how it works but the system thought I had entered a phone number, account number or SS number which I did not.

Basically it works when you have a low taxable income and a high non-taxable income.  Your contributions are in line with your total income and not taxable income.

This was a return done by HR Block.

[ruylede]

The answer given makes sense but this needs to be fixed in the program so it will not let you carryover deductions if you used the standard deduction in the previous year. I have been using Turbo tax for many years so it should have known that I took the standard deduction for the last two years. 

The program automatically picked up my previous years charitable deductions and filled in the blank. There should have been a note that I would have needed to revise my previous years taxes to even attempt to do this. 

[wdkurtz43]

Are you saying under some circumstances I can carry forward contributions made in a year when I used the standard deduction?

[DMarkM1]

It depends.  You can carryover excess charitable donations only.  The excess is determined by the charitable donations limit based on your Adjusted Gross Income (AGI).   Generally, 60% of AGI is the donations limit however there are 100%, 60%, 30% and 20% limits as well.  Here is Publication 526 for reference  (see the sections on "Limits"). 

So for example your adjusted gross income is 20,000 and you donated 10,000 to your Veterans Group you would be limited to 30% or 6,000 donation for the year to that type of charity.  Therefore $4000 would be excess donation that could be carryover up to five years.  The excess is computed as if you itemized even if you choose the standard deduction for the donation year.

In your 2020 or prior year return look for the Charitable Contributions Summary worksheet.  Part III will have the carryover information.

[Melissa2412]

Follow-up question...  If it is in 2021 that I make the contribution that results in the excess carryover of $4000. If in 2022 I do not itemize my deductions does the $4000 excess contribution roll to 2023.  Meaning in 2023 I can claim the excess deduction from 2021?

[MarilynG]

Yes, you can carry over your excess Charitable Contributions for up to five years.

TurboTax will automatically fill in the amount over for your if you transfer your return next year.

Otherwise, you will be able to enter your carryover amount yourself in the Charitable Contributions interview. 

@Melissa2412