Questions & Answers

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, you gave $5,000 to your state as a charitable contribution. 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.

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