Entering charitable contributions for the 1040 in ProSeries

Entering charitable contributions depends on the type of contribution:

• For cash contributions see the Cash Contributions Smart Worksheet on Schedule A, below line 10.
• For noncash contributions see the Noncash Contributions Smart Worksheet on Schedule A, below line 11.
• For Cash and Noncash Contributions passed through from a Partnership Schedule K-1, see the Schedule K-1 Partner Worksheet, Line 13 Code A, B, C, D, E, F, or G.
• For cash and noncash Contributions passed through from an S corporation Schedule K-1, see the Schedule K-1 SCorp Worksheet, Line 12 Code A, B, C, D, E, F, or G.

How do I enter contributions for clients taking the standard deduction for tax years 2020 and 2021?

For tax year 2020 and tax year 2021 returns, filers taking the standard deduction can claim an adjustment to income of up to $300 (or $150 if Married Filing Separately, $600 if Married Filing Jointly). The adjustment is reported on Form 1040, line 10b. This provision was not extended for tax year 2022 returns.

To generate this deduction:

1. Open the Schedule A.
2. Scroll down to the Cash Contributions Smart Worksheet above line 11 and enter the charitable contributions.
3. Open the 1040/1040SR Wks.
4. Scroll down to the section for Form 1040 or Form 1040-SR, Lines 8-11.
5. Review the transferred amount on line 10a and adjust the amount as needed.
6. On line 10b enter the amount you want to take in addition to the standard deduction.

How do I enter Charitable Contribution Carryovers

1. Open the Carryover Worksheet
2. Scroll Down to the Charitable Contribution Carryovers section
3. Enter the contribution carryovers by type (Other Property, Capital Gain, Cash) and by year

The carryovers and current year contributions will appear on the Charitable Contributions Summary as well as flowing to the Schedule A if applicable.

If the carryover contributions are limited, a Charitable Deduction Limits Worksheet for Carryover Contributions will be generated