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10082: Charitable Contributions


Fed Returns Generally

Where do I enter charitable contributions in a 1040, 1041, 1065, 1120-S, or 1120 return?

Individual (1040)

Individual taxpayers can only deduct charitable contributions if they choose to itemize their deductions. For more information about itemizing deductions, see the Schedule A Instructions

Starting in Drake18, cash charitable contributions may be entered on the Itemized Deductions Schedule screen, line 11. Non-cash Charitable Contributions of less than $500 may be entered on screen A, line 12. Non-cash Charitable Contributions of greater than $500 must be entered on screen 8283, located on the Adjustments tab.

Charitable contributions carried over from a prior year can be entered using the link beside line 13; see Related Links below for details. For a demonstration, watch the video Charitable Contributions Carryover. Allowable amounts flow to Schedule A in view mode, if produced. If the deduction is limited, refer to Wks CCLMT to view the limitation calculation.

In Drake17 and prior, cash charitable contributions may be entered on the A Itemized Deductions Schedule screen, line 16. Non-cash Charitable Contributions of less than $500 may be entered on screen A, line 17. Non-cash Charitable Contributions of greater than $500 must be entered on screen 8283, located on the Adjustments tab

Fiduciary (1041)

Per the 1041 instructions, any part of the gross income of an estate or trust (other than a simple trust) that is paid (or treated as paid) during the tax year for a charitable purpose specified in section 170(c) is allowed as a deduction to the estate or trust. Enter charitable contributions on screen Schedules A, B, & G, under Schedule A - Charitable Deductions.

Partnership (1065) or S-corp (1120-S)

Enter cash charitable contributions on screen K > Deductions tab:

  • lines 13a A-G in a 1065 return
  • lines 12a A-G in an 1120S return

which carry to the K-1s for the partners' or shareholders' returns.

Enter non-cash contributions on screen 8283 (Other Forms tab), which can be opened with the link on the K screen.

Corporate (1120)

Enter cash charitable contributions on the DED Deductions screen, line 19. This entry adjusts any amounts flowing from a K1P screen, line 13, codes A or B. 

Enter non-cash charitable contributions on screen 8283 (second Other Forms tab).


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