She can’t 

Nope, if she had donated 10k on 12/31 and the other 10k on Jan 1, then shed be able to split it over 2 years.

Maybe the amount she can deduct in the first year is limited by her AGI.  

Ding dongs like this probably don't even itemize.

Ask her to provide you with the law she insists exists.

She saw it in the National Enquirer but she already threw that issue in recycling.

I don't know why everyone is beating up on this unknown taxpayer.  I see a return like this once or twice a year, where the contribution is limited to a percentage of AGI and something like half of it is carried over to the following year. Working on one right now.  Client received a large inheritance and gave 10% to the church.  He didn't ask before he did it, but I would have told him that it was probably a whale that would take a couple years to swallow. 

So, the non-deductible amount will get carried over.

Was the 20K put into to a Donor Advised Fund?

@Strongsilence-CPA Does it matter? It's all a current year contribution.

Good morning,

That is what we know. I thought she might have been confused about deductions related to a DAF.

I have had clients confused about that, too.