Updated October 18, 2026. Quick answer: Line 13 is for charitable gifts from an earlier year that you could not deduct because of the limits. Line 14 adds lines 11 through 13 to give the total gifts to charity. The instructions say how long a carryover can be used and that the same limits generally apply.
IRS worksheets read line by line: Pub 526 Worksheet 2.
Related reading on this site: IRS Publication 526.
What line 13 asks for
The caption reads “Carryover from prior year”. The instructions explain: “contributions that you couldn’t deduct in an earlier year because they exceeded the limits on the amount you could deduct.” The topic is covered further on the charitable carryforward page, and the wider rules are on the charitable giving page.
How long a carryover lasts and what limits apply
The instructions say “In most cases, you have 5 years to use contributions that were limited in an earlier year.” They continue “Generally, the same limits apply this year to your carryover amounts as applied to those amounts in the earlier year.”
For older gifts: “carryover amounts from contributions made in 2021 are subject to a 60% limitation if you deduct those amounts in 2025.” The instructions finish with “After applying those limits, enter the amount of your carryover that you are allowed to deduct this year. See Pub. 526 for details.”
Where the number comes from
The carryover comes from your own records of earlier limited gifts, and the instructions send you to Pub. 526 for the details. Where this year’s gifts are limited, the instructions say “If your deduction is limited, you may have a carryover to next year.” That rule is stated on both the Schedule A line 11 and Schedule A line 12 pages.
Line 14: total gifts to charity
The form reads “Add lines 11 through 13”. That sums cash or check gifts (line 11), other gifts (line 12) and the carryover (line 13).
Where it goes next
Line 14 is one of the amounts counted in the total on line 17, which reads “Add the amounts in the far right column for lines 4 through 16.” See the Schedule A lines 17 and 18 page for that step and the Schedule A (Form 1040) page for the whole form.
Edition and line numbers
This page reads the 2025 Schedule A (Form 1040) and its 2025 instructions, the current files irs.gov served on 2026-10-18. They are the files for the tax year 2025 return, filed in 2026. The schedule says “Attach to Form 1040 or 1040-SR.” Check the tax year printed on the schedule you are filling in and use the line numbers on that year’s schedule, because a different year’s schedule can number or word its lines differently.
Common mistakes
- Entering last year’s whole carryover without applying the limits. The instructions say “Generally, the same limits apply this year to your carryover amounts as applied to those amounts in the earlier year.”
- Assuming a carryover lasts forever. The instructions say “In most cases, you have 5 years to use contributions that were limited in an earlier year.”
- Entering the carryover before applying this year’s limits. The instruction is “enter the amount of your carryover that you are allowed to deduct this year.”
Related: Schedule A (Form 1040), charitable carryforward, and charitable giving.
Sources
- Instructions for Schedule A (Form 1040), Itemized Deductions (2025): https://www.irs.gov/pub/irs-pdf/i1040sca.pdf
- Schedule A (Form 1040), Itemized Deductions (2025): https://www.irs.gov/pub/irs-pdf/f1040sa.pdf
Read from the IRS documents linked above on October 18, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.