Donations carry forward.

[arlo]

Have client (MFJ) that has $197,000 carry forward of donations. If husband dies does the carry forward go to the wife when she files as single the following year?

[TAXNJ]

Some references....

Have client (MFJ) that has $197,000 carry forward of donations. If husband dies does the carry forward go to the wife when she files as single the following year?

to consider for your scenario.

Two references:

TTB page 4-19

Carryover from prior year. Excess contributions carried over
from a prior year because of AGI limitations are reported on line
18, Schedule A. The following rules apply.
• Excess contributions can be carried forward for up to five years
(15 years for qualified conservation contributions).
• Carryover amounts retain their AGI percentage limitations. For
example, contributions subject to the 20% limit in the year made
are subject to the 20% limit in the carryover year.
• Deductions are claimed in the following order.
1) Current year deductions to 50% organizations.
2) Carryover amounts subject to the 50% limit.
3) Current year deductions to other than 50% organizations.
4) Carryover amounts subject to the 30% and 20% limits.
• Carryover amounts are used in order of age, oldest first.
• Carryover rules apply even if the standard deduction is elected
in the contribution year or any carryover year. Amounts
carried over must be reduced by the amount that would have
been deductible, had itemized deductions been claimed. REF. § 1.170A-10


From: Shaneybrook & Associates, Inc. website, in part:

....Tax Attributes - Tax attributes are exemptions, deductions and carryover items. Where a decedent was married, the attributes must be allocated to the decedent and the surviving spouse based on ownership and state property laws. For example, a married couple has a capital loss carryover of $10,000. Assuming the losses came from jointly-owned property, one-half of the capital loss carryover would belong to the decedent and half to the surviving spouse, allowing the surviving spouse to continue to carry over his or her share. The decedent’s share of the carryover can only be used on the final return and any leftover is lost. The following is the treatment of some of the more common tax attributes:

• Carryovers – Generally, except as noted below, carryover deductions and credits can be used to the extent normally permitted on the decedent’s final return, but any excess does not carry over to the estate or beneficiaries. The carryovers included in this category are net operating loss (NOL), investment interest deduction, capital loss, business credit, minimum tax credit, passive loss credit, and the charitable contribution deduction.....