Hi there,

Wenli:

Charitable donations, cash or non-cash, are itemized deductions, and will be deductible only if the total of ALL your itemized deductions exceed your stanadrd deduction.

Normally, you will itemize only if you are making mortgage payments on a house and can deduct the real estate taxes on the house and the interest on the mortgage. These two deductions are normally what it takes to exceed the Standard Deduction threshold.

An exception to that rule applies if you live and/or work in Massachusetts, New York or California. In those states, the state income tax is so high that it often allows people who rent to also itemize their deductions.

ATE is right on the itemized deductions. Furthermore, the recent changes in the law tighten the extent to which used household items and clothes can be deducted.

Thanks!

Glad to help!