Charitable Contributions and State or Local Tax Deductions
Generally, if you receive a tax deduction for a charitable contribution that you made to a state or local government that contribution is deductible as an itemized deduction on your federal Schedule A.
Note: If you receive a state or local tax deduction greater than the amount you gave as a charitable contribution you must reduce your charitable contribution for your federal Schedule A by the amount of excess tax deduction (Tax deduction - Charitable contribution).
For example, if you gave $5,000 to your state as a charitable contribution and your state gave you a tax deduction of $6,000, you would reduce your charitable contribution by $1,000 (6,000 - 5,000) for your federal Schedule A itemized deduction. If $5,000 was your only charitable contribution you would enter $4,000 as your total charitable contributions for your federal itemized deductions.
Note: If you receive a state or local tax deduction greater than the amount you gave as a charitable contribution you must reduce your charitable contribution for your federal Schedule A by the amount of excess tax deduction (Tax deduction - Charitable contribution).
For example, if you gave $5,000 to your state as a charitable contribution and your state gave you a tax deduction of $6,000, you would reduce your charitable contribution by $1,000 (6,000 - 5,000) for your federal Schedule A itemized deduction. If $5,000 was your only charitable contribution you would enter $4,000 as your total charitable contributions for your federal itemized deductions.
