My client made a $20 K cash donation. She insists that can split her donation over the next 2 years. I researched and don't see where she can do that.

[IRonMaN]

She can’t 

[Just-Lisa-Now-]

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.

[BobKamman]

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

[Just-Lisa-Now-]

Ding dongs like this probably don't even itemize.

[Frustrated-in-IL]

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

[IRonMaN]

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

[BobKamman]

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. 

[MICHAELMARS]

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

[Strongsilence-CPA]

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

[sjrcpa]

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

[Strongsilence-CPA]

Good morning,

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

[sjrcpa]

I have had clients confused about that, too.