1099 CRNAs: Why the IRS Is Denying Charity Deductions (2025 Tax Court Case) | Ep. 19

Can the IRS really deny a legitimate deduction? Yes—and it happens more than you think. In this episode of Money Moves for CRNAs, we break down a real 2025 Tax Court case where a taxpayer lost a $6,700 charitable deduction… not because it wasn’t valid—but because the documentation didn’t meet IRS standards. And here’s the problem: Most 1099 CRNAs are making the exact same mistake. We cover: Why the IRS denied the entire deduction (not just part of it) The critical documentation rules most people miss What Form 8283 actually requires Why Goodwill receipts often aren’t enough How to properly document donations before filing your return If you’re a 1099 CRNA trying to maximize deductions while staying audit-proof, this episode will show you exactly where the risks are—and how to fix them. Key takeaway: Good intentions don’t protect deductions. Documentation does. Chapters: 00:30 – The $6,700 deduction the IRS denied 01:20 – What the taxpayer did wrong (critical mistake) 02:00 – IRS substantiation rules explained 02:30  – The Goodwill receipt trap 03:00 – Why you can’t fix documentation later 03:42 – What 1099 CRNAs should do instead 04:35 – Final takeaway: documentation vs intention Music licensed from PremiumBeat.com under License #7394047