If you are filing your tax return as an individual, you will need to itemize your taxes if

Question

A. the sum of your deductible contributions is less than $300.
B. the sum of your deductible contributions exceeds $300.
C. you don't have any deductible contributions.
D. you donated to a religious institution

Answer 1

The correct answer is B. the sum of your deductible contributions exceeds $300.

As of the 2021 tax year, if you are filing an individual tax return and want to claim a deduction for charitable contributions, you must itemize your deductions if your total charitable contributions exceed $300 (or $600 for married couples filing jointly). If your contributions are $300 or less, you can claim the charitable deduction as an above-the-line deduction on your tax return without having to itemize.