Which deduction category includes qualified charitable donations made in 2022?

Qualified charitable donations made in 2022 fall under the category of itemized deductions. This classification allows taxpayers to deduct certain expenses that exceed the standard deduction amount. Charitable contributions are specifically included in the list of itemized deductions allowed by the IRS.

Itemized deductions, which include charitable donations, medical expenses, and mortgage interest, are reported on Schedule A of the Form 1040. Taxpayers can choose to itemize their deductions or take the standard deduction, based on which option provides a greater tax benefit. Since qualified charitable donations can only be deducted this way, they are not considered above-the-line deductions or part of the standard deduction, which are fixed amounts that do not require itemization on the tax return. Thus, itemizing deductions is the correct classification for charitable donations made in the tax year.