Carryover
Charitable contributions you could not deduct this year because of a percentage limit, carried forward to future years.
If a percentage limitation stops you from deducting your full contribution in the year you made it, the excess is generally not lost. Publication 526 devotes a section to carryovers, including a heading for the carryover of capital gain property, and sets out how carried-forward amounts are applied in later years. Publication 561 is the valuation publication and does not cover carryovers at all, so this is a Publication 526 question.
Carryovers are one of the strongest arguments for keeping donation records that survive a change of software. A carried-forward amount can matter years after the bag went to the thrift store, and only your own records tie it back to the property you actually gave.
Sources
- Publication 526 (2025), Charitable Contributions, full textIRS, IRS publication
The rule as published, not tax advice; confirm anything that affects a return with a tax professional.
Related: AGI limit (percentage limitation), Automatic revocation, Bunching, Capital gain property. Browse every term.
Values with the source attached
DeductiBee applies a cited fair-market-value range to everything you donate, keeps the photo with the record, and exports a Form 8283 worksheet when you file.
