Submitted By: someone
Answered: April 7, 2017 8:36 am

I made charitable contributions in 2016 but I’m claiming the standard deduction. Can I carry over the unused deduction for these contributions to 2017?

No. Opting to claim the standard deduction is in lieu of any itemized deductions. The five-year carryover for charitable contributions applies only to amounts that were claimed as itemized deductions but were in excess of adjusted-gross-income limits.

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Tax Glossary

Disaster losses

Casualty losses such as from a storm, in areas declared by the President to warrant federal assistance. An election may be made to deduct the loss in the year before the loss or the year of the loss.

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