AZ 25% Charity Deduction

[EJO3]

AZ State Returns - What is input page number to allow AZ taxpayers to increase Standard Deduction by

25% of the charitable donations that would have been claimed as an itemized deduction?

[MirageTax · Accepted solution]

Using the Intuit, Lacerte Tax Software: and reading the AZ State Instructions 

According to the instructions :

Line 44 - Increased Standard Deduction for
Charitable Contributions
For taxable years beginning from and after December 31,
2018, a taxpayer may increase the allowable standard
deduction amount equal to 25% (.25) of the total amount of a
taxpayers charitable deductions that would have been allowed
if the taxpayer elected to claim itemized deductions.
To claim the increased standard deduction, you must complete
Form 140, page 3, and include the completed page with your
tax return, when filed.
Be sure to check box 44C on line 44. If you do not check this
box and include a completed page 3 with your tax return, you
may be denied the increased standard deduction.

and you would fill in all of screen 25 For the Cash Contributions listed by the whom and amounts. Then the program will check box 44 C and calculate the 25% to add to the line.  There must be taxable income for this to happen if there is 0 or a negative on line 42 the program will not assess additional charitable deduction on line 44c. 

[Just-Lisa-Now-]

@EJO3 you failed to include which tax software youre using, so the instructions at the end of the post above, may not be correct for you

[EJO3]

Thanks for the heads up about different programs.  I use Lacerte/Intuit Proconnect.

I'm going to test it shortly.

[EJO3]

Thanks for your quick response.  That makes sense.  I was searching for a special code on a separate deduction page.  I'm going to test this out shortly.