New Above-the-Line Charitable Deduction for Non-Itemizers

Starting 2026, a permanent above-the-line charitable deduction allows non-itemizers to deduct up to $1,000 ($2,000 for couples) without itemizing. Reduces AGI, potentially lowering taxable income and affecting phaseouts for credits. No inflation adjustment. Important for retirees and low-income filers who give to charity. Not automatic—must be claimed.