Index/Topics/Charitable Deductions 2026

Charitable Deductions 2026

Changes to charitable deductions for tax years 2026 and beyond, including new floors and limits

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Jan 30, 2026
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How do excess charitable deductions to a donor-advised fund carry forward for single filers in 2025?

For single filers making deductible gifts to a (DAF) in 2025, cash gifts are deductible up to 60% of adjusted gross income (AGI) and appreciated long‑term noncash gifts generally up to 30% of AGI; any...

Feb 6, 2026

How did the 2025 IRS redesign of checkboxes and entry fields change common software and paper filing workflows for claiming the standard deduction?

The reporting assembled for does not document an "redesign of checkboxes and entry fields" on paper forms or e‑file specifications as a discrete, standalone initiative; instead, available IRS material...

Feb 5, 2026

Exactly how will the 0.5% AGI floor for itemizers be calculated and applied in practice?

Starting January 1, 2026, itemizing taxpayers can only deduct charitable contributions to the extent their total gifts exceed a floor equal to ; the first 0.5% of AGI in gifts produces no Schedule A d...

Feb 4, 2026

What are the 2026 state-by-state differences in AGI thresholds for deducting medical expenses?

The federal floor for deducting unreimbursed medical and dental expenses remains 7.5% of adjusted gross income (AGI) for 2026 — a permanent threshold under current law . The reporting provided is focu...

Feb 2, 2026

What medical expenses qualify as deductible under 2026 federal tax rules?

The in 2026 remains an itemized-only break: taxpayers can deduct unreimbursed medical and dental expenses paid for themselves, their spouse and dependents only to the extent those expenses exceed 7.5%...