Childs Charitable Contributions

[erchess]

I don't see

how the medical expense issue is at all analogous. In the OP the dependent child made a contribution and the parent wants to deduct it. In the cases you are discussing the child incurred medical expenses, and we all agree that if those were paid by the parent, the parent can deduct the expense whether or not the child is a dependent, so long as the parent is supporting the child.

I know two things about the case in OP.

1. I have worked for two different storefront firms where the contributions made by minor children to churches to which the parents also donated were routinely included in the parents' contributions. I recall that one church issued statements to the parents that showed what monies had come from whom but totaled it all with a notation that this was the parents' figure for tax purposes.

2. I can't find anything in my online tax library that is on point but this is my first search of that library and I have emailed tech support for their input. I do know that without specific authority there is no deduction because all income is taxable unless specifically exempted and no expenses are deductible unless specifically allowed.

[ChEAr$]

childrens' deductions

The way I learned it is that a parent may deduct ONLY medical expenses of a child who is an exemption, and no other taxes, contributions, etc. After all, the regulations refer to all those other deductions as "by" the taxpayer, meaning on a joint return, both parents.

And, I think, that even if a pregnant 17 year old depend exemption paid her gynocologist
without knowledge of parents, even if parents found out about it (you fill in the blanks), they
can not claim the expense, since they didn't pay it.

[Bees Knees]

A taxpayer can deduct medical expenses paid on behalf of a dependent [Section 213(a)]. There is no similar language in Section 170(a)(1) for charitable contributions.

[erchess]

Working on it

I have just purchased and am in the trial period with CFS Tax Tools Research Package. I could not find a cite so I have emailed CFS for assistance. I will post again when I have something for you. I appreciate the opportunity to test my software on a real case. If you're in a hurry maybe you can get help elsewhere.

[equinecpa]

Do you happen to have a cite for me to refer to?

In this particular circumstance the child is actually 22 but disabled. He works and received W-2 compensation of approx $4,000. Child's tithes were $500.00.

[erchess]

The way I see it

the taxpayer can deduct the child's contributions so long as the funds provided for the child's support by the parent are more than sufficient to cover the child's contributions. Normally this is the case if the child is not required to file. However, let's suppose that the child has a trust fund. If the child made donations out of the trust then clearly those donations go on the trust's tax return.

[equinecpa]

Can a taxpayer claim the charitable contributions made by his/her dependent child? The child does not file their own tax return.