Where do I enter charitable contributions in a 1040, 1041, 1065, 1120-S, or 1120 return?
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 A 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.
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 4 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.
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).