Hi,


I am still on H1B visa status. I am giving an offering weekly to our church and I just want to ask if I am eligible to declare my church offering in the itemized deduction section of the 1040. The church accountant gave me a receipt for my contribution for the year 2009 and the total is more than the standard deduction for KY. This is the only item that I can declare, am I eligiible? Thanks.


Regards,
bashdrew

Bashdrew:

More than likely, you CANNOT deduct the annual charitable donation on your FEDERAL return because your standard deduction ($5,700) will exceed the combination of that donation and whatever was withheld from your 2009 pay for Kentucky taxes.

You MAY be able to deduct it from your Kenticky state tax, however. Go to the Kentucky state tax website and ask.

Thanks.

Regards,
bashdrew

Glad to help!

Hi Atlanta Tax Expert,


A follow-up question. Can I bunch my 2008 and 2009 donations together for my tax filing this year? I wasn't able to itemized it last year. Thanks.


Regards,
bashdrew

Bashdrew:

You can only claim charity donations in the year you made them; there is NO carry-forward to the follwing year UNLESS your 2008 donations in total EXCEED 50% of your Adjusted Gross Income (this happens when people donate things like buildings or land to churches or schools).

In such a case, the excess charity donations gets carried forward until it is used up.

I have a client who donated $500,000 worth of land back in 1997. Due to the carry-forward rule, she is STILL deducting that donation on her tax returns, and probably will for at least another ten years.