13 — Carryover From Prior Year Contributions Updated for tax year 2025

What this line means

Charitable contributions from prior years that exceeded the AGI percentage limits and were carried forward to this year. Charitable deductions are limited to a percentage of your AGI (typically 60% for cash, 30% for appreciated property). Contributions beyond those limits carry forward for up to five years.

Does this apply to you?

• You made large charitable contributions in a prior year that exceeded the AGI limit
• You donated appreciated property exceeding 30% of your AGI in a prior year
• You have carryover amounts documented on your prior-year Schedule A or charitable contribution worksheet

Easy to overlook

The five-year carryforward has a use-it-or-lose-it deadline Excess charitable contributions carry forward for exactly five years. If you had $50,000 of excess contributions in 2020, any unused amount expires after your 2025 return. There are no extensions. Use carryover amounts before making large new donations, because current-year contributions are used first. ¹ [SOURCE: IRS Publication 526 — Charitable Contributions]

Current-year contributions are used before carryovers The IRS requires that you deduct current-year contributions first, up to the AGI limit. Only if space remains under the limit can you deduct carryover amounts. This ordering rule means new donations in a year when you have carryovers can push the carryovers further into the future, potentially past the five-year window. ² [SOURCE: General filing pattern — charitable contribution carryforward]

Watch out for this

Forgetting about the carryover entirely when switching tax software or preparers. The carryover is documented on your prior-year return’s charitable contribution limitation worksheet. If your new preparer does not ask for it, or your software does not import it, you forfeit legitimate deductions. Always provide prior-year returns to a new preparer.

Related lines on your return

• Line 11 — Schedule A — Gifts by cash or check (current-year cash contributions)
• Line 12 — Schedule A — Gifts other than cash (current-year noncash contributions)
• Line 14 — Schedule A — Total gifts to charity