How do I get the $300 allowable cash contributions into the form 1040SR? Unlike 2021 there is no line item for it.

[kjstongca]

In 2021 there was a line item for the $300 cash contributions (if you just took Standard Deduction).  It was labeled:  Line 12b Charitable contributions if you take the standard deduction.

In 2022, I cannot find that line item.  TTax appears to force the $300 cash contribution into Schedule A, where it thus disappears if you take Standard Deduction.

Help?

[DoninGA · Accepted solution]

Cash donations to a charity when taking the Standard Deduction were removed after tax year 2021 from the Form 1040.

For tax year 2022 to enter a charitable donation it is entered on Schedule A as an itemized deduction.

[kjstongca]

Thank you.   I researched deep and far (so difficult to find!) and found that in 2022 it was eliminated.  Posting her in case anyone else needs this.

"Starting with your 2022 return, taxpayers can no longer claim cash donations to charity while taking the standard deduction. This is a change from last year, where those married filing jointly were able to claim $600 in cash contributions and those filing single were able to claim $300 without itemizing.Feb 27, 2023"

[R-CBriarwood]

Thanks for this response about the $300, $600 for Joint filing, being removed for 2022 returns.

I obviously missed this.  

Another thing to ask my Senator and Congress representatives about.

[awilkins2]

I too traveled on a quest to find this information to a galaxy far far away