Can I use my deceased mothers personal assets as a donation on my tax return

[tsutton0515]

My Mother passed away in 2015 and we could not use her clothing or personal items on her final tax return for that year. However, all of her assets passed to me through her trust which I am the sole beneficiary. I want to take her clothing and personal items as a donation on my 2016 tax return. Can I do that?

[DS30 · Accepted solution]

I am sorry for your loss.

Yes. Since you inherited all of her personal assets, if you donated them to a registered charity, you will be able to claim a deduction on your income tax return for this donated items if you itemize.

Please note, you will only be allowed to take charitable donations if you itemize on your tax return.  If you don't have any other itemized deductions, TurboTax will deduct the greater of the standard deduction or itemized deductions. For 2016, the standard deduction starts at

$6,300 for Single,

$12,600 for Married Filing Jointly, or Qualifying Widow(er) with dependent child,

$9,300 for Head of Household,

$6,300 for Married Filing Separately

For over 65 and/or blind, add $1,250 for each instance (or add $1,550 each instance if single and not a surviving spouse).

So if your only itemized deduction is for charity and it is below the standard deduction, TurboTax will still take the larger standard deduction on your tax return. Thus no change in your refund amount.