Volunteer Income Tax Assistance (VITA) Certification Practice Test

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What is Evan's total deduction for charitable contributions on Schedule A, line 19?

  1. $1,840

  2. $2,000

  3. $1,500

  4. $2,200

The correct answer is: $1,840

To determine Evan's total deduction for charitable contributions on Schedule A, line 19, you would look at the types of contributions he made and the appropriate rules governing those deductions. Charitable contributions can include cash, property, and other eligible donations to qualified organizations, and specific limits apply depending on the type of contribution. If we assume that Evan's total contributions to qualified organizations amounted to the right figure after considering any limits or restrictions, and after checking the records or receipts he provided, it appears that $1,840 is indeed the amount he can deduct. This deduction aligns with typical reporting requirements for individual cash contributions as well as potential limits on non-cash contributions if applicable. Consideration of the other figures would involve understanding how they may exceed the amounts allowed for deduction based on Evan's adjusted gross income or the specific types of donations he made, leading to the conclusion that $1,840 accurately reflects his permissible deduction given the details provided on his tax return. This figure also suggests that all calculations and eligibility criteria have been carefully followed according to IRS guidelines.