FAQ: Charitable Contributions and Schedule A for Individual returns in ProConnect Tax

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Below, you'll find answers to frequently asked questions about charitable contributions on Form 1040 in ProConnect Tax

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

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

• Confirm all the totals entered for cash contributions and carryovers in the screen, Itemized Deductions and the appropriate passthrough K-1 screen (Partnership Info 1065 K-1, S-corp Info 1120S K-1, Estate or Trust Info 1041 K-1).
• Confirm the amounts entered in the Basis Carryovers section for each K-1.
• If the totals for the amounts entered in the input screens are lower then the amount on the Schedule A, line 11, view the Basis Limitation Worksheet in the Check Return screen.
• If the totals for the contributions are limited by basis, the amounts will carryover to the next year.

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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 Input Return tab.
2. On the left-side menu, select Deductions.
3. If using the preexisting input screens:
   1. Select Noncash Contributions (8283)
   2. Across the top, select $5000 or Less
   3. 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
   4. Make sure the Date of contribution is entered and falls in the current year.
   5. Make sure the Fair market value has been entered.
4. If using the new input screens:
   1. Select NEW Contributions of $5,000 or Less (Section A)
   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 contrubtions carryovers are entered in the Itemized Deduction screen. The exception is chartiable contrubitions from a K-1 were not allowed due to Basis or At-Risk limitations.

To enter charitable contribution carryovers:

1. Go to the Input Return tab
2. On the left-side menu, select Deductions.
3. Select Itemized Deductions (Sch A)
4. Across the top, select Contributions
5. Scroll down to the Contribution Carryovers section
6. 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 the Input Return tab
2. On the left-side menu, select Income.
3. Select Passthrough K-1's
4. Select the the type of K-1
5. If multiple K-1s are present, select the tab for the K-1 that needs the carryovers entered
6. Across the top, select Basis or At-Risk
7. Scroll down to the Charitable Contributions section
8. Enter the amount of the carryover in the field that matches the Year and limit for the carryover.

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

For tax year 2021, 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. From the left of the screen, select Deductions and choose Itemized Deductions (Sch A).
2. From the top of the screen, select Contributions.
3. Enter the contribution amount(s) in Cash contributions (Click on button to expand).
4. Mark the checkbox labeled Deduct cash charitable contributions if taking the standard deduction (forces the standard deduction).

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