Changes to the 2021 Publication 526

 

If you downloaded or printed the 2021 Publication 526, Charitable Contributions, before March 2, 2022, please be advised that the deductible amount for qualified cash charitable contributions in the cash contributions for individuals who do not itemize deductions section has been revised as described below.

On page 1, the text under Cash contributions if you don't itemize deductions has been corrected to state, "if you don't itemize your deductions on Schedule A (Form 1040), you may qualify to take a deduction for contributions of up to $600."

On page 2, the text under Cash contributions for individuals who do not itemize deductions has been corrected to read:

For the 2021 tax year, cash contributions up to $600 can be claimed on Form 1040 or 1040-SR, line 12b. Enter the total amount of your contribution on line 12b. Don't enter more than:

  • $300 if single, head of household, or qualifying widow(er);
  • $600 if married filing jointly; or
  • $300 if married filing separately.

Please download the publication again for the revised text.