Common questions about Form 1040 charitable contributions in Lacerte

The following are answers to frequently asked questions about charitable contributions on individual returns in Intuit Lacerte.

How do I enter contributions for clients taking the standard deduction?

For tax year 2020 and 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. On Screen 25, Itemized Deductions (Sch A), scroll down to the Cash Contributions section.
2. Locate the 60% Limitation / 100% Qualified Contribution Limitation section.
3. Enter the contribution amount(s) in Cash contributions (Ctrl+E).

Why aren't charitable contributions from a K-1 flowing to Schedule A?

This is most often caused by Schedule K-1 basis limitations. Check the following items:

• Make sure all the totals entered for cash contributions and carryovers on Screen 25, Itemized Deductions (Sch A) and Screen 20, Passthrough K-1's.
• Check if any amounts have been entered in the Basis Carryovers section of each K-1.
• If the totals for the amounts entered in the input screens are lower than the amount on the Schedule A, Line 11, view the Basis Limitation Worksheet on the Forms tab.
• If the totals for the contributions are limited by basis, the carryover totals will show on the General Information worksheet.