You may have had charitable contributions that you couldn't deduct in an earlier year because they exceeded the limits on the amount you could deduct. This happens if the amount of your charitable donations were significantly larger than your adjusted gross income (AGI). In most cases, you have 5 years to use contributions that were limited in an earlier year. Carryover amounts from contributions made in 2020 or 2021 are subject to a 60% limitation if you deducted those amounts on last years return After applying those limits, enter the amount of your carryover that you are allowed to deduct this year. See Pub. 526 for details.
