 you have form 8283 doesn't satisfy the contemporary as written acknowledgement requirement and a contemporary as written acknowledgement isn't a substitute for the other records you may need to keep if you gave property line 13 we have the carryover from the prior year so we saw that there were possibly limitations on how much you can give to the charity on the higher income if you're on the low income side you're probably not going to get any benefit any tax benefit because you're not going to be itemizing higher income side you could be limited if in one year a lot of money was given to charity and it was over the agi limitations in which case you might be able to carry over to the following year so if that happened in 2022 you gave more than you were allowed to give then you might have a carryover from 2022 to 2023 noting that if you're using tax software if you're a tax preparer and you have itemized deductions you have a more complex return I would recommend if you have a new client for example entering the entire prior year tax return in the prior year software so that when you roll it over to the current year the software will help you with these carryovers so you make sure that you don't miss them so you may have contributions that you you couldn't deduct in an earlier year because they exceeded the limits on the amount you could deduct in most cases you have five years to use contributions that were limited in an earlier year generally the same limits apply this year to your carryover amounts as applied to those amounts in the earlier year so in other words if you were limited to the amount of the contribution that you can take last year you gave more than you can take you might be able to give it this year if you then had more that you can give this year the same limits would apply you would think right same idea and then it would roll forward to the following year however a carryover amounts from contributions made in 2020 or 2021 are subject to 60 limitation if you deduct those amounts in 2023 so they kind of messed with the limitation thresholds in a few years which obviously complicates things a bit when you're trying to do your carryovers and so on after applying those limits enter the amount of your carryover that are allowed to deduct this year's C publication 526 for more details now obviously software again helpful with that