What is the deduction limit for charitable contributions for married filing separately claiming the standard deduction?

For tax year 2025, the deduction limit for charitable contributions for a taxpayer filing as Married Filing Separately (MFS) and claiming the standard deduction is as follows:

1. Standard Deduction and Non-Itemizers

• The standard deduction for MFS in 2025 is $15,750 .
• Under the One Big Beautiful Bill Act (OBBBA), a taxpayer who does not itemize deductions (i.e., claims the standard deduction) may still claim a limited "above-the-line" deduction for cash charitable contributions:
• The maximum deduction is $1,000 for single filers or $2,000 for joint filers. For MFS, the limit is $1,000 .
• This deduction applies only to cash contributions made to qualifying organizations, not to donor-advised funds or supporting organizations, and is not available for non-cash contributions .

2. Itemized Deduction Limits (for reference)

• If the taxpayer itemizes deductions instead of taking the standard deduction, the general limit for charitable contributions is:
• 60% of adjusted gross income (AGI) for cash contributions to public charities and certain other organizations.
• 50%, 30%, or 20% AGI limits may apply depending on the type of property contributed and the type of organization .
• However, if you claim the standard deduction, you cannot also itemize charitable contributions except for the limited above-the-line deduction described above.

3. Summary for MFS Standard Deduction Filers

• Maximum deduction for charitable contributions: $1,000 (cash only, above-the-line, if not itemizing).
• No deduction for non-cash contributions if you claim the standard deduction.
• No carryover of unused above-the-line charitable deduction to future years; carryover rules apply only to itemized deductions .

4. Additional Notes

• If both spouses file separately and both claim the standard deduction, each may claim up to $1,000 for their own qualifying cash contributions.
• If one spouse itemizes, the other must also itemize and cannot claim the standard deduction .

Conclusion:

For 2025, a taxpayer filing as Married Filing Separately and claiming the standard deduction may deduct up to $1,000 for qualifying cash charitable contributions made during the year .