jeffmcpa2010
Level 11
02-12-2022
09:53 AM
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Here is the procedure - the line #'s refer to form 1040
12a is the total contributions as you entered them on Schedule A. (Carried to line 12a automatically)
12b says "Charitable contributions if you take the standard deduction". So if the taxpayer is using the standard deduction, you enter the allowable amount for non-itemizers on line 12b.