Being able to write professional to different audiences is an important skill and one of the most requested skills by employers. Be clear and professional in your writing. Dont use slang or be too casual in explaining, especially to the client. You will write 2 emails: one to your manager that explains how you are responding to a tax question from a client, and one answering the client. Your client, Mr. and Mrs. Jones, have asked you about a $120,000 cash charitable contribution they have made to their church during 2020. They have heard that the new tax law has changed some of the rules about itemized deductions and charitable contribution limits, but they dont know the details. They have provided you with their expected adjusted gross income (before any itemized or standard deduction) for 2020 which will be $100,000. They dont know how much income they will have next year in retirement.

For purposes of future years, assume deducting $300 in charitable deductions above the line if the taxpayer does not itemize is NOT going to be allowed. This was allowed during COVID years only.

In the email to your manager: total 40 points available List the code section that applies to charitable contribution limitations for cash donations 5 points Use the format: Section (subsection) Explain to your manager how this contribution will be deducted on the clients return in 2020 and any future years if applicable 35 points

Be sure to discuss itemized deductions vs standard deduction In the email to your client: total of 40 points available

DO NOT QUOTE THE CODE SECTION

Explain, in easy to understand terms, how this contribution will be deducted on their returns for 2020, and any future years if applicable.

Be sure to give the deduction amount in dollars. 40 points

Be sure to discuss itemized deductions vs standard deduction

Be concise, be accurate and be done!