IRS Reminder: Permanent Charitable Contribution Deduction Begins Next Filing Season for Non-Itemizers, Up to $1,000 for Individuals
The Internal Revenue Service on November 10 issued IR-2026-135, reminding individual taxpayers who do not itemize deductions that the Working Families Tax Cuts provides a permanent deduction for charitable contributions made in 2026.
Beginning with tax year 2026, individuals who do not itemize may deduct up to $1,000 of qualifying cash contributions to certain qualified charitable organizations, or $2,000 for married couples filing jointly. Noncash contributions do not qualify, nor do cash contributions to supporting organizations or to establish or maintain a donor advised fund. As the 2027 filing season approaches, the IRS encouraged taxpayers to understand the rules and keep records such as receipts, canceled checks, bank records, or written communications from the charity showing its name, the date, and the amount.
The IRS said extending a charitable contribution benefit to taxpayers who generally claim the standard deduction will encourage giving now and in the future, benefiting taxpayers and the exempt organizations they support. Details are in Publication 6196.
(Source: Internal Revenue Service)
Source: Internal Revenue Service
Published by GSM · USA (original Chinese edition)
Photo: 图：美国国税局总部大楼（华盛顿）。Carol M. Highsmith 摄，公共领域，经 Wikimedia Commons。 / Photo: The Internal Revenue Service Building in Washington. Photo by Carol M. Highsmith, public domain, via Wikimedia Commons.
