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Index/Topics/Non-Itemizer Above-the-Line Cash Deduction

Non-Itemizer Above-the-Line Cash Deduction

To claim the non-itemizer above-the-line cash deduction, taxpayers must keep contemporaneous bank records or credit-card statements showing the amount, date, and recipient.

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Jan 24, 2026
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What documentation is required in 2025 to support non-itemized charitable tax benefits (e.g., receipts, donor-advised fund records)?

The One Big Beautiful Bill Act () restored a limited above‑the‑line charitable deduction for certain non‑itemizers in the 2025–2028 window and therefore reintroduced specific substantiation rules taxp...