My partner are not married but we share all household expenses and the mortgage and property deeds are in our joint names. We file separately. We contribute to separate charities. Can one of us allocate the charitable contributions they paid to the itemized deductions of the other, even though the partner that finishes up with those did not directly pay for them (albeit since we share all expenses so there was an "implicit" sharing of those charitable contributions.
No, the IRS will only allow you to deduct contributions that you paid from your own funds. It's actually the same case with married couples filing separate returns when the funds came from separate accounts.
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and the obvious way to itemize similar charitable deductions in 2019, is to come up with a strategy to determine who is going to make all the contributions,.......so that it conforms to Isabella's advice