Common questions about Charitable Contributions and Schedule A for Individual returns in Lacerte

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

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.

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Form 8283 Noncash Contributions is not generating

If Form 8283 is not generating, verify the Schedule A is generating. The contributions are reported on the Schedule A, so it will not generate if the return is using the Standard Deduction.

If the Schedule A is present, it is most often due to incomplete input. To complete the input and generate the form:

1. Go to the Detail tab.
2. Go to Screen 26.1, Noncash Contributions
3. If using the preexisting input screens:
   1. Scroll down to the Contributions of $5000 or Less, Certain Publicly Traded Securities and Other Property section
   2. Make sure the Type of property donated is selected:
      • If the property is a vehicle - Vehicle identification number, Year, Make and model, Condition and mileage are required
      • Property other than vehicles - Description of property must be entered
   3. Make sure the Date of contribution is entered and falls in the current year.
   4. Make sure the Fair market value has been entered.
4. If using the new input screens:
   1. Select the NEW Contributions of $5,000 or Less (Section A) screen in the 8283 list at the top-left. This will take you to Screen 26.3
   2. Make sure the Donee is selected
   3. Make sure the Type of property donated is selected
   4. Complete the Donated Property Information subsection
      • Make sure the Date of contribution is entered and falls in the current year.
      • Make sure the Fair market value has been entered.
      • If the property is a vehicle - Vehicle identification number, Year, Make and model, Condition and mileage are required

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Where do I enter Charitable Contribution carryovers?

Most often, charitable contributions carryovers are entered in the Itemized Deduction screen. The exception is charitable contributions from a K-1 were not allowed due to Basis or At-Risk limitations.

To enter charitable contribution carryovers:

1. Go to the Detail tab
2. Go to Screen 25, Itemized Deductions
3. Scroll down to, or select the Contribution Carryovers section
4. Enter the amount of the carryover in the field that matches the Year and limit for the carryover.

To enter charitable contribution carryovers related to K-1 Basis or At-Risk limitations, for each K-1 that has carryovers:

1. Go to Screen 20, Passthrough K-1s
2. Select the K-1 activity associated with the carryover
3. Scroll down to, or select the At-Risk Carryovers or Basis Carryovers section
4. Locate the Charitable Contributions subsection
5. Enter the amount of carryover in the field that matches the type and limit for the carryover.

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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).

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Starting in tax year 2024 why is Qualified Conservation Property only showing 30% for CA?

Under federal law, the amount of qualified conservation contribution deductions allowed is no more than 50% of federal AGI. California law limits the amount of qualified conservation contribution deductions to no more than 30% of federal AGI. Figure the difference between the deduction amount allowed using federal law and the amount allowed using California law. The difference will show on Schedule CA - Page 6 - Line 12B.

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