In response to a decrease in charitable contributions Congress told the IRS to replace the old rules with new ones that are available just for calendar years 2020 and 2021. The 2020 and 2021 rules allow nonitemizers to claim some contributions and still use their standard deductions. Congress set ceilings on the new deductions.
2020’s version of the 1040 form allows amounts of as much as $300 per return for married couples filing joint returns and single filers. They shrink to $150 for married couples filing separate returns.
2021’s version of the 1040 form doubles the allowable amounts to $600 for married couples filing joint returns and $300 for married couples filing separate returns. They remain $300 for single filers.