A tax credit of up to $1,000 for those filing as married filing jointly and up to $500 for all other filers is available for cash contributions to qualifying foster care organizations.
Contributions to a qualifying charitable organization or a qualifying foster care charitable organization made in calendar 2021 must be claimed on your 2021 income tax return unless those made through April 15, 2021, were claimed on your 2020 return.
Contributions made between Jan. 1, 2022, and April 15, 2022, may be claimed on either your 2021 or 2022 tax returns. Use Form 352.
A contribution to a qualifying foster care organization does not qualify for, and cannot be included in, a credit claimed as a contribution to a qualifying charitable organization on Form 321.
