What are the limitations on deducting cash charitable contributions for married person filing a separate return?
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For tax year 2025 and beyond, the limitations on deducting cash charitable contributions for a married person filing a separate return are as follows:
1. General Percentage Limitation
- 30% Limitation: For a married individual filing separately, the deduction for cash contributions to most public charities and certain other qualified organizations is limited to 30% of the taxpayer’s contribution base (which is generally adjusted gross income, or AGI, computed without regard to any net operating loss carryback) for the taxable year. This is a change from the 60% limit that applies to joint filers or single filers; the 60% limit does not apply to married filing separately .
- Coordination with Other Limits: The 30% limit applies to cash contributions to organizations described in IRC §170(b)(1)(A), which includes most public charities, churches, educational institutions, hospitals, and certain governmental units .
2. Additional Limitations
- Aggregate Limit: The total charitable contribution deduction (including both cash and non-cash contributions) cannot exceed 50% of the taxpayer’s contribution base for the year. The 30% limit for cash contributions is a subset of this overall 50% limit .
- Contributions to Certain Organizations: If the cash contribution is made to organizations that are not described in IRC §170(b)(1)(A) (such as certain private foundations), the deduction is limited to 20% of the contribution base .
3. Carryover of Excess Contributions
- If your contributions exceed the applicable percentage limitation, the excess can be carried forward and deducted in each of the next five years, subject to the same percentage limitations in those years .
4. Special Rules for Married Filing Separately
- Both Spouses Must Itemize or Neither Can: If one spouse itemizes deductions, the other must also itemize; neither can claim the standard deduction if the other itemizes .
- Community Property States: In community property states, each spouse generally reports half of the community income and deductions, including charitable contributions, unless the spouses lived apart all year and meet certain requirements .
5. Substantiation Requirements
- For any cash contribution, you must maintain a bank record or a written communication from the donee showing the name of the organization, the date, and the amount of the contribution.
- For contributions of $250 or more, you must have a contemporaneous written acknowledgment from the charity .
6. Floor on Charitable Deductions
- For tax years beginning after December 31, 2025, a new 0.5% floor applies: only the aggregate amount of charitable contributions exceeding 0.5% of the taxpayer’s contribution base is deductible. This floor applies to all charitable contributions, including cash, and is applied before the percentage limitations above .
7. Example Calculation
Suppose a married individual filing separately has an AGI of $50,000:- The 30% limit for cash contributions to public charities is $15,000.- The overall 50% limit for all contributions is $25,000.- The 0.5% floor is $250, so only contributions above $250 are deductible.- If the taxpayer makes $16,000 in cash contributions to public charities, only $15,000 is deductible in the current year (subject to the 0.5% floor), and the excess $1,000 can be carried forward for up to five years.
8. Summary Table of Limits (for married filing separately, 2025+)
9. Additional Considerations
- If you live in a community property state and file separately, you generally split community income and deductions, including charitable contributions, unless you lived apart all year and meet certain requirements .
- If you and your spouse made a joint contribution, each can only deduct the portion actually paid by each, unless you live in a community property state, in which case the deduction is generally split equally .
In summary: For a married person filing a separate return, cash contributions to most public charities are limited to 30% of AGI, subject to an overall 50% limit for all contributions, and only the amount exceeding 0.5% of AGI is deductible. Excess contributions can be carried forward for five years. Special rules apply in community property states and for substantiation .
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