U.S. · Tax forms
Schedule A line 11, gifts by cash or check.
What counts, the records you need, and when the deduction is limited.
Line 11 is the total value of gifts you made in cash or by check, including out-of-pocket expenses, unless a limit applies. Enter only the deductible amount. Any cash gift needs a bank record or a written record from the charity, and a gift of $250 or more also needs a written acknowledgment from the charity.
Look up a Schedule A line
Result
Schedule A line 11 on the 2025 form
The 2025 form prints this line as: “Gifts by cash or check. If you made any gift of $250 or more, see instructions.”
| Line | Meaning | What the IRS says |
|---|---|---|
| Line 11 | Gifts by cash or check | Total value of cash or check gifts, including out-of-pocket expenses, unless a limit applies. Keep a bank record or written record |
| Line 12 | Other than by cash or check | Property gifts at fair market value. You must attach Form 8283 if over $500 |
| Line 13 | Carryover from prior year | In most cases you have 5 years to use gifts that were limited earlier |
| Line 14 | Add lines 11 through 13 | Charity total on Schedule A |
| $250 or more | Written acknowledgment | Needed for a gift of $250 or more, from the charity, by the earlier of your filing date or the due date including extensions |
| 30% limit | Cash and ordinary income property | If more than 30% of Form 1040 or 1040-SR, line 11b, see Pub. 526 |
| 20% limit | Gifts of capital gain property | If more than 20% of Form 1040 or 1040-SR, line 11b, see Pub. 526 |
| Benefit received | Gift with a return benefit | Generally deduct only the amount over the value of the benefit |
What is a cash or check gift
Line 11 covers gifts in cash or by check (including out-of-pocket expenses you paid to do volunteer work for qualifying organizations). If you drove to and from the volunteer work, the instructions let you take the actual cost of gas and oil or 14 cents a mile, plus parking and tolls. Amounts repaid to you are not deductible. Credit card and bank transfers are covered by the bank-record rule below.
Records you need
For any contribution made in cash, regardless of the amount, you must keep a bank record (such as a canceled check or credit card statement) or a written record from the charity showing its name, the date and the amount. For contributions of $250 or more you must also have a contemporaneous written acknowledgment. To be contemporaneous, you must get it by the date you file your return or the due date (including extensions), whichever is earlier. Do not attach either record to your return; keep them. Separate donations are not combined: the instructions treat $25 given weekly, or each payroll deduction, as a separate gift.
When line 11 is limited
If your cash gifts are more than 30% of Form 1040 line 11b, or capital gain property gifts are more than 20%, use Pub. 526 to work out what you can deduct and enter only that amount on line 11. A limited deduction may leave a carryover that goes on line 13 next year. Not deductible at all on this line: raffle, bingo and lottery tickets, political contributions, dues to clubs and lodges, the value of your time, gifts to individuals, and tuition. A benefit received reduces the gift, for example $70 for a dinner worth $40 is a $30 deduction.
Worked example
Jordan (made-up) gave one $2,000 check to a food bank and $75 a month ($900) to a public radio station by card. Each $75 payment is its own gift and is covered by card statements; the $2,000 gift needs an acknowledgment dated before he files. Neither amount is near 30% of his line 11b figure, so line 11 is $2,900, and he adds any line 12 and line 13 amounts on line 14.
More Schedule A line pages
Other pages in this set: Schedule A line 5b, Schedule A line 5e, Schedule A line 7, Schedule A line 16.
Sources
- Instructions for Schedule A (Form 1040) (2025): the line-by-line instructions on this page. Page last reviewed or updated April 30, 2026. Read November 2, 2026.
- Schedule A (Form 1040) 2025: the printed line wording and arithmetic on the form. Read November 2, 2026.
Tax year 2025 edition (returns filed in 2026). Line numbers, dollar limits and wording are those printed in the 2025 form and instructions and change by year. Names in worked examples are made up.
Frequently asked questions
What goes on Schedule A line 11?
The total value of gifts made in cash or by check, including out-of-pocket volunteer expenses, unless a limit on deducting gifts applies to you.
Do I need a receipt for a small cash gift?
You need a record for any cash contribution regardless of amount: a bank record such as a canceled check or credit card statement, or a written record from the charity with its name, date and amount.
When do I need a written acknowledgment?
For a gift of $250 or more. Get it from the charity by the date you file your return or its due date including extensions, whichever is earlier. Do not attach it to your return.
Is there a limit on line 11?
Yes in some cases. If cash gifts are more than 30% of Form 1040 line 11b, or gifts of capital gain property are more than 20%, see Pub. 526 and enter only the deductible amount.
Can I deduct raffle or lottery tickets as a gift?
No. The cost of raffle, bingo or lottery tickets is not a charitable gift, though it may be deductible as a gambling loss on line 16.
Not tax advice
This page summarizes IRS instructions, mostly written for the people who prepare the form, and is not tax, legal or financial advice. A CPA or an enrolled agent can confirm what a line means for your return. Everything runs in your browser; nothing you enter is sent anywhere.