Tax questions

February 19, 2000

Members of the Maryland Association of Certified Public Accountants are answering readers' tax questions through April 15.

May an individual deduct charitable (church) expenses that occurred in 1997 and 1998 on his 1999 return? The 1999 return will be the first year that this individual itemizes, having used the standard deduction for the years 1997 and 1998.

An individual may deduct on his 1999 income tax return only the charitable contributions he paid in 1999. This includes unreimbursed expenses he paid in 1999 in connection with his service to a qualifying charity. An individual may not deduct on his 1999 return the contributions he paid in 1998, 1997, or any year other than 1999.

Edward C. Beyer, CPA, Rowles & Co., Baltimore The above advice is for general purposes only and is not intended as legal, accounting or tax advice. Specific situations may vary.

To ask a tax question, call Sundial, The Sun's telephone information service, at 410-783-1800. Call 410-268-7736 in Anne Arundel County, 410-836-5028 in Harford County, 410-848-0338 in Carroll County. Using a touch-tone phone, punch in the four-digit code 6225 after the greeting. You can also submit questions by e-mail through The Sun's Web site, Click on Business.

Selected questions will be answered in the Business section. No questions will be answered personally.

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