Charitable & Medical Deduction Eligibility Calculator (2026)

Published 2026 context and standard deduction. The 2026 poverty guidelines for the 48 contiguous states and District of Columbia are $15,960 for one person, $21,640 for two, $27,320 for three, and $33,000 for four, with $5,680 for each additional person through household size eight; above eight use $55,720 plus $5,680 for each person over eight. See 91 FR 2026-00755. Alaska and Hawaii are out of scope. The 2026 basic standard deductions are $16,100 for Single and Married filing separately, $24,150 for Head of household, and $32,200 for Married filing jointly and Qualifying surviving spouse. Rev. Proc. 2025-32 §4.13 supplies the annual amounts and §63(f) additional standard deduction: generally $1,650 per age-65+/blind item, or $2,050 for an unmarried individual who is not a surviving spouse. The taxpayer's age and blindness are applied to the standard path; spouse additions are available here only for Married filing jointly.

Medical expenses and long-term-care premiums. Under IRC §213(a), the itemized medical deduction is qualifying unreimbursed expenses above 7.5% of AGI. Qualified long-term-care premiums are subject to §213(d)(10)'s age-based limits. The 2026 caps in Rev. Proc. 2025-32 §.27, Eligible Long-Term Care Premiums are: age 40 or less, $500; more than 40 through 50, $930; more than 50 through 60, $1,860; more than 60 through 70, $4,960; and more than 70, $6,200. Medical amounts below the floor do not become carryovers in this illustration.

Itemized charitable deduction cascade. The calculation follows the ordering in IRC §170(b) and (d)(1)(A): cash to 50%-limit organizations, donor-advised-fund cash, capital-gain property to 50%-limit organizations, cash to other organizations, then capital-gain property to other organizations. The limits modeled are 60%, 30%, 30% and 20% of AGI, with the applicable combined ceilings. Unused gifts limited by those ceilings may carry forward for five years; the floor amount is not carryable. Beginning in 2026, Pub. L. 119-21 §70108 applies a 0.5%-of-contribution-base floor to an individual's itemized charitable contributions. The floor reduces the current deduction and is not included in the carryover.

Standard vs. itemized and non-itemizer amount. The report compares the modeled medical deduction, itemized charitable deduction and user-entered other itemized deductions with the status-specific standard deduction and eligible age/blind additions. It displays the larger path and the dollar difference; it does not compute tax liability. Pub. L. 119-21 §70108 also provides a charitable deduction for taxpayers who do not itemize: up to $1,000 for Single, Head of household or Married filing separately and $2,000 for a joint return or Qualifying surviving spouse, limited here to cash gifts to 50%-limit public charities. Donor-advised funds, private nonoperating foundations and noncash gifts are excluded from that amount, and it is not combined with itemizing.

37% bracket notice and documentation. For 2026, the 37% bracket begins at taxable income above $640,600 for Single, Head of household and the modeled surviving-spouse status, $384,350 for Married filing separately, and $768,700 for joint returns. Rev. Proc. 2025-32 §4.01 publishes the rate schedules. If taxable income is in the 37% bracket, the OBBBA limitation means an itemized deduction is worth at most 35 cents per dollar; the notice is triggered using AGI only as a prompt and taxable income must be checked. Contributions of $250 or more generally require a contemporaneous written acknowledgment under §170(f)(8); quid-pro-quo contributions over $75 require disclosure under §6115; noncash gifts over $5,000 generally require a qualified appraisal under §170(f)(11). Clothing and household items and payroll deductions have additional substantiation rules.

Inputs, rounding and limits. Money accepts complete numbers and properly grouped commas; malformed groups such as 1,23, blank and invalid text stay visible with an error and the last valid value remains in use. Fields apply on blur or Enter. Negative amounts become $0, the maximum is $10,000,000, and input cents round half-up. Age is a whole number from 0–150; household size is 1–30 and affects FPL context only. Other itemized deductions are user-reported; this tool does not calculate SALT or mortgage interest. Out of scope: Alaska and Hawaii poverty tables, state tax, AMT, tax liability, determining whether a recipient organization qualifies, and legal substantiation review. Illustration only. ESTIMATED · NOT ADVICE / ILLUSTRATION · NOT OFFICIAL.