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Level 7
March 11, 2023
Question

Donation date on checks 12/28/22 but cleared mid-January 2023

  • March 11, 2023
  • 3 replies
  • 12 views

Checks cleared Jan 5-19 2023. I have no proof that they were mailed in 2022. May I claim them instead in 2023 (where they might do more good?)

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3 replies

Level 8
March 11, 2023

IMO the date on the check proves the date of the donation.

Level 15
March 11, 2023

The date on the checks and the "cleared" date have no bearing on the matter.

When was the donation actually made (mailed, given, etc.?)?  That is the year of the donation.

Level 10
March 11, 2023

Just remember the taxpayer must have a properly worded receipt as well as the cancelled check (if over $250) in hand the date the return is filed. If they have the receipt, is there a date on it?

If dated 2023 I would suggest to the taxpayer that they request the charity correct it to 2022. Lots of churches and such only make deposits once a week or less.