如果你像许多美国人一样, your mailbox may have been filling up in recent weeks with letters from your favorite charities acknowledging your 2023 donations. But what happens if you haven’t received such a letter for a contribution? Can you still claim a deduction on your 2023 income tax return for the gift? 这取决于.
有什么需要
To support a charitable deduction, you need to comply with IRS substantiation requirements. This generally includes obtaining a contemporaneous written acknowledgment from the charity stating the amount of the donation if it’s cash. 如果捐赠是财产, 确认必须描述财产, but the charity isn’t required to provide a value. 赠与人必须确定财产的价值.
“Contemporaneous” means the earlier of the date you file your tax return or the extended due date of your return. So, if you donated in 2023 but haven’t yet received substantiation from the charity, 现在还不算太晚, 只要你还没提交2023年的纳税申报表. 联系 the charity and request a written acknowledgment.
记住这一点, if you made a cash gift of under $250 with a check or credit card, 通常是已兑现的支票, bank statement or credit card statement is sufficient to support your donation. 然而, if you received something in return for the donation, you generally must reduce your deduction by its value and the charity is required to provide you a written acknowledgment as described earlier, 列出您收到的物品的价值.
分项扣除或标准?
You may remember that in recent tax years (2020 and 2021) there was a special provision of tax law that allowed taxpayers who take the standard deduction on their tax returns to claim a limited deduction.
Many people don’t realize that this provision wasn’t reauthorized for subsequent years. Since the tax break has expired, it’s no longer available to nonitemizers. So, 扣除你的慈善捐款, you must opt to itemize deductions on your tax return, 而不是采用标准扣除额.
