What is an Above-the-line charitable deduction?
An above-the-line charitable deduction is a tax benefit that allows taxpayers to deduct qualifying charitable contributions directly from their adjusted gross income without choosing to itemize deductions. Under Section 70424 of the One Big Beautiful Bill Act, single taxpayers can deduct up to $1,000 and married couples can deduct up to $2,000 in cash charitable contributions for tax years 2025-2028, while still claiming the standard deduction. This provision eliminates the traditional choice between itemizing and standard deduction benefits for charitable giving families, creating opportunities to coordinate with Child and dependent tax credits for comprehensive family tax planning.
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