Beginning with tax year 2026, taxpayers who take the federal standard deduction may also be able to deduct charitable contributions: up to $1,000 on an individual return or $2,000 on a joint return. The change could reach a large share of filers, but the often-cited figure of 144 million is an estimate based on older filing data—not a count of people who have claimed or will claim the deduction.
When the new deduction starts—and how much it allows
Section 70424 of the enacted legislation creates a charitable contribution deduction for taxpayers who do not itemize. It applies to taxable years beginning after December 31, 2025, so the first year covered is tax year 2026. Most taxpayers file their 2026 federal return in 2027.
As an Amazon Associate I earn from qualifying purchases.
The statutory maximum is $1,000 for an individual and $2,000 for a joint return. Those are caps, not automatic credits or payments: the deduction reduces taxable income, and its value depends on a taxpayer’s circumstances. The statutory text sets the amounts and effective date; it does not by itself establish every qualification or filing detail. Congress.gov’s text of S.Amdt.2360 to H.R.1
What the 144 million estimate means
Empower’s 2025 estimate starts with tax-year 2022 filing statistics: 162.2 million individual returns were filed, and 88.6% claimed the standard deduction. Applying that share produces roughly 144 million returns as a potential audience for the new provision. It is an estimate of possible reach, not a projection of confirmed claims, and it counts returns rather than individual people. Empower’s estimate and its underlying filing figures
#1 Best Overall
The distinction matters because eligibility to use a provision is not the same as actually qualifying for it, making a donation, or claiming it on a return. The 2022 figures also predate the deduction’s effective year.
Standard deduction and itemizing: two different rules
| Filing approach | 2026 charitable-tax change |
|---|---|
| Take the standard deduction | A new charitable contribution deduction, capped at $1,000 for an individual return or $2,000 for a joint return. Congress.gov |
| Itemize deductions | A separate provision adds a 0.5% floor for individual itemized charitable deductions. It is not the non-itemizer deduction. Congress.gov |
The 0.5% floor is part of Section 70425 and applies to itemizers; the capped deduction is the non-itemizer change in Section 70424. A taxpayer should not treat the two provisions as one rule or assume that the new capped deduction is available on top of itemized charitable deductions.
Rank #2
- Ideal for Gifting
- Ideal for a bookworm
- Compact for travelling
Which donations qualify, and what records to keep
Kiplinger describes the new non-itemizer deduction as covering cash gifts and says contributions above the annual cap cannot be carried forward. Those practical details come from secondary-source reporting; the statutory excerpt cited above establishes the cap and start date but does not show the complete qualification rules. Kiplinger’s explanation of the non-itemizer deduction
Quick wins for a faster PC:
Scan for outdated or missing drivers - takes under a minuteDriver Scan →Clear out junk files and repair common Windows errorsFree Scan →Fix the driver behind crashes, sound loss and screen glitchesFind Drivers →Keep donation records, including acknowledgments from charities where required. Kiplinger notes the typical substantiation rule that a donor needs a written acknowledgment for a contribution of $250 or more. A personal record of a gift can help organize tax documents, but it does not replace an acknowledgment from the charity when one is required.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.What taxpayers should do before filing
- Track contributions made during tax year 2026 and retain relevant receipts, acknowledgments, and other records.
- Check whether the return will use the standard deduction or itemize; the new capped deduction is for non-itemizers, while itemizers face a separate rule.
- Confirm the final eligibility rules and filing instructions using IRS guidance for tax year 2026. The IRS form, line reference, and filing workflow were not established in the sources cited here, so no line number should be relied on yet.
Because tax year 2026 returns are generally filed in 2027, taxpayers should consult the IRS forms and instructions issued for that filing season rather than infer a procedure from the statute or from earlier-year forms.
Quick Recap
Best Value
- It can be a gift option
- Comes with secure packaging
- Helpful in various ways
Rank #4
Product prices and availability are accurate as of the date/time indicated and are subject to change. Any price and availability information displayed on Amazon at the time of purchase will apply.
