Federal Law Relating To The Deduction For Charitable Contributions For Haiti Disaster Relief Does Not Apply For Wisconsin

Recent federal legislation (Public Law 111-126, enacted January 22, 2010) provides that a taxpayer may treat any cash contribution made after January 11, 2010, and before March 1, 2010, for the relief of victims in areas affected by the January 12, 2010, earthquake in Haiti, as if such contribution was made on December 31, 2009, and not in 2010. This applies only to amounts for which a charitable contribution deduction is allowable under the Internal Revenue Code.

Taxpayers who elect to claim the charitable deduction for Haiti relief on their 2009 federal return may not claim the same contribution as a deduction on their 2010 federal return.

Under current Wisconsin law, the option to treat such contributions as made on December 31, 2009, does not apply for Wisconsin.

Individuals who file their 2009 Wisconsin income tax return and claim the Wisconsin itemized deduction credit may only include charitable contributions made in 2009 in the computation of the 2009 credit.

Corporations that file their 2009 Wisconsin franchise or income tax return may only include charitable contributions made in 2009 in the computation of net income.

Page last updated February 1, 2010