Level 2

Question

New above the line deduction for charity contributions using standard deduction is missing?

Forum|Forum|7 months ago
November 6, 2025
3 replies
12 views

New Schedule 1-A has the new above the line deductions for 2025. Where is the one for charity deductions and using the standard deduction?

ProSeries Professional

sjrcpa

Level 15

Standard Deduction is on 1040 Page 2 Line 12e

The charitable deduction for nonitemizers is not effective until 2026.

The more I know the more I don’t know.

C

C4U

Level 4

For sure? I ask because there is so much qualified information including the IRS website listing BBB changes for "2025". Yet not in our software. Where did you find the definitive answer? Please share so I can explain to clients. Thank you!

Just-Lisa-Now-

Intuit Community Champion

Youd have to go and READ the details of OBBB, the rest of us took Update CEs and know this isnt going to start until 2026.

♪♫•*¨*•.¸¸♥Lisa♥¸¸.•*¨*•♫♪

Just-Lisa-Now-

Intuit Community Champion

I took a quick CE this summer on the new tax changes, but its still convoluted in my brain what was for 2025 and what was for 2026. . I take a more in depth class this December.

♪♫•*¨*•.¸¸♥Lisa♥¸¸.•*¨*•♫♪

C

C4U

Level 4

exactly! I have a ton of qualified information - including IRS website stating it is for 2025! But then instructions on IRS or within our software -there is nothing! GRRR! My customers think I'm nuts - please provide- sorry can't use - oh wait we can - ugh!

Not the first time Govt made us look ridiculous but geez!

A

AlJr

Level 3

For tax years beginning after December 31, 2025, taxpayers who claim the standard deduction may also take an below-the-line deduction for cash charitable contributions to qualified public charities (excluding donor advised funds and supporting organizations). The deduction is limited to $1,000 for single filers and $2,000 for married filing jointly.

On the new Schedule 1-A for 2026, this below-the-line charitable deduction for non-itemizers is reported on line 38. The amount from Schedule 1-A, line 38, is then carried over to Form 1040, line 13b, as part of "Other deductions"—allowing taxpayers to use the standard deduction and still receive a limited deduction for charitable contributions in addition to it.

T

TaxGuyBill

Level 15

@AlJr wrote:

For tax years beginning after December 31, 2025, taxpayers who claim the standard deduction may also take an above-the-line deduction for cash charitable contributions

On the new Schedule 1-A for 2025, this above-the-line charitable deduction for non-itemizers is reported on line 38.

As your first part said, it is not for 2025, so I'm not sure why you would indicate the 2025 version of Schedule 1-A would have the deduction. And it is not an "above" the line deduction.

Please at least review your AI gibberish before posting it.

A

AlJr

Level 3

It was a typo I meant to type 2026 in the second paragraph. Not AI gibberish. You should tone down your attitude.

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