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Deduction for gifts other than by cash or check limited. If your deduction for the contributions of property other than by cash or check is limited, see Pub. 526 to figure the amount you can deduct. Only enter on line 12 the deductible val- ue of your contributions of property oth- er than by cash or check. Recordkeeping. If you gave property, you should keep a receipt or written statement from the organization you gave the property to, or a reliable written record, that shows the organization's name and address, the date and location of the gift, and a description of the prop- erty. For each gift of property, you should also keep reliable written records that include: • How you figured the property's value at the time you gave it. If the value was determined by an appraisal, keep a signed copy of the appraisal. • The cost or other basis of the prop- erty if you must reduce it by any ordina- ry income or capital gain that would have resulted if the property had been sold at its fair market value. • How you figured your deduction if you chose to reduce your deduction for gifts of capital gain property. • Any conditions attached to the gift. If your total deduction for gifts of property is over $500, you gave less than your entire in- terest in the property, or you made a qualified conservation contribution, your records should contain additional information. See Pub. 526 for details. Line 13 Carryover From Prior Year You may have contributions that you couldn't deduct in an earlier year be- cause they exceeded the limits on the amount you could deduct. In most cases, you have 5 years to use contributions that were limited in an earlier year. The same limits apply this year to your car- ryover amounts as applied to those amounts in the earlier year. After apply- ing those limits, enter the amount of your carryover that you are allowed to deduct this year. See Pub. 526 for de- tails. CAUTION ! Casualty and Theft Losses Line 15 Complete and attach Form 4684 to fig- ure the amount of your loss. Only enter the amount from Form 4684, line 18, on line 15. Don't enter a net qualified dis- aster loss from Form 4684, line 15, on line 15. Instead, en- ter that amount, if any, on line 16. See Line 16, later, for information about re- porting a net qualified disaster loss. You can only deduct personal casual- ty and theft losses resulting from a fed- erally declared disaster to the extent that: 1. The amount of each separate casualty or theft loss is more than $100, and 2. The total amount of all losses during the year (reduced by the $100 limit discussed in (1)) is more than 10% of the amount on Form 1040 or 1040-SR, line 8b. See the Instructions for Form 4684 and Pub. 547 for more information. Other Itemized Deductions Line 16 Increased Standard Deduction Reporting If you have a net qualified disaster loss on Form 4684, line 15, and you aren’t itemizing your deductions, you can claim an increased standard deduction using Schedule A by doing the follow- ing. 1. List the amount from Form 4684, line 15, on the dotted line next to line 16 as "Net Qualified Disaster Loss," and at- tach Form 4684. 2. List your standard deduction amount on the dotted line next to line 16 as "Standard Deduction Claimed With Qualified Disaster Loss." CAUTION ! 3. Combine the two amounts on line 16 and enter on Form 1040 or 1040-SR, line 9. Do not enter an amount on any other line of Schedule A. For more informa- tion on how to determine your increased standard deduction, see Pub. 976. Net Qualified Disaster Loss Reporting If you have a net qualified disaster loss on Form 4684, line 15, and you are itemizing your deductions, list the amount from Form 4684, line 15, on the dotted line next to line 16 as "Net Quali- fied Disaster Loss" and include with your other miscellaneous deductions on line 16. Also be sure to attach Form 4684. Don't include your net qualified disaster loss on line 15. Other Itemized Deductions List the type and amount of each ex- pense from the following list next to line 16 and enter the total of these ex- penses on line 16. If you are filing a pa- per return and you can't fit all your ex- penses on the dotted lines next to line 16, attach a statement instead show- ing the type and amount of each ex- pense. Only the expenses listed next can be deducted on line 16. For more information about each of these expenses, see Pub. 529. • Gambling losses (gambling losses include, but aren't limited to, the cost of non-winning bingo, lottery, and raffle tickets), but only to the extent of gam- bling winnings reported on Schedule 1 (Form 1040 or 1040-SR), line 8. • Casualty and theft losses of in- come-producing property from Form 4684, lines 32 and 38b, or Form 4797, line 18a. • Federal estate tax on income in re- spect of a decedent. • A deduction for amortizable bond premium (for example, a deduction al- lowed for a bond premium carryforward or a deduction for amortizable bond pre- mium on bonds acquired before October 23, 1986). • An ordinary loss attributable to a contingent payment debt instrument or CAUTION ! CAUTION ! A-13