For 2020 and 2021, IRS rule was a taxpayer could deduct up to 100% of adjusted gross income for charitable donations. In discussion with Lacerte tech support they said it was automatic. However, IRS has denied any amount in excess of the 60/50% rule for a client. I assume the amount they deny gets carried forward though they do not specifically state so in their notice.  I did respond to the IRS and included the calculation from Lacerte but the excess was still denied.

Has anyone used the 100% rule and was there something I was supposed to check off in Lacerte? If an election was needed what screen would that be?