✅ Charitable Giving

☐ Confirm donation receipts meet IRS substantiation rules

☐ Verify donation dates fall within 2025

☐ Review whether itemizing actually produced a tax benefit

☐ Evaluate whether donation bunching would improve future results

 – Federal deduction limitations can indirectly reduce the value of charitable giving for Georgia taxpayers

 – Because Utah closely follows federal taxable income, lost federal deduction value usually means lost Utah benefit too

✅ Itemized vs. Standard Deduction

☐ Run both deduction scenarios before filing

☐ Review mortgage interest limitations

☐ Confirm SALT and property tax payments were applied correctly

☐ Avoid itemizing out of habit

 – Property taxes and SALT limits frequently push Georgia homeowners back to the standard deduction — even when itemizing feels logical.

 – Utah taxpayers often benefit from the standard deduction under OBBB — especially with moderate mortgage balances.