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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 generally only deduct charitable contributions if they choose to itemize their deductions. Available data entry for an individual return are as follows:

  • Cash charitable contributions may be entered on the screen, line 11.
    • In Drake20, per IRS: "If you don't itemize deductions on Schedule A (Form 1040), you (or you and your spouse if filing jointly) may be able to take a charitable deduction for cash contributions made in 2020. Enter the total amount of your contributions on line 10b. Don't enter more than:
      • $300 if single, head of household,
      or qualifying widow(er);
      • $300 if married filing jointly; or
      • $150 if married filing separately"
    • An entry can be made on the A screen > line 11 Qualified cash contributions and the allowable amount (up to $300 per return*) will show on Form 1040, line 10b.
  • 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 on the A screen; see Related Links below for details. 

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.

Notes:  

  • The Schedule C instructions, part V states "Do not include charitable contributions."
  • 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
  • *The Consolidated Appropriations Act, 2021 increased the limit for a taxpayers who elect not to itemize deductions on a joint return as follows:
    • "SPECIAL RULE FOR TAXPAYERS WHO DO NOT ELECT TO ITEMIZE DEDUCTIONS.—In the case of any taxable year beginning in 2021, if the individual does not elect to itemize deductions for such taxable year, the deduction under this section shall be equal to the deduction, not in excess of $300 ( $600 in the case of a joint return)..."
    • Important: This guideline does not take affect until taxable years beginning in 2021 (Drake21).

For a demonstration, watch the video Charitable Contributions CarryoverFor more information about itemizing deductions, see the Schedule A Instructions

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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