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PERCENTAGE LIMITATIONSIn the case of a husband and wife, when:• either or both of the spouses filed a separate income tax return for a contributionyear,• they computed an excess charitable contribution for the year under theserules, and• they filed a joint income tax return for one or more of the tax years succeedingthe contribution year,their excess charitable contribution for the contribution year that was unused atthe beginning of the first tax year for which a tax return was filed must be aggregatedfor purposes of determining the portion of the unused charitable contributionthat must be treated (in determining the amount considered as paid in yearssucceeding a contribution year) as a charitable contribution paid to a publiccharitable organization. This rule also applies in the case of two single individualswho are subsequently married and file a joint return. A remarried individualwho filed a joint return with a former spouse in a contribution year with respectto which an excess charitable contribution was computed, and who in any one ofthe five tax years succeeding the contribution year filed a joint return with his orher present spouse, must treat the unused portion of the excess charitable contributionallocated to him or her in the same manner as the unused portion of anexcess charitable contribution computed in a contribution year in which he orshe filed a separate return, for purposes of determining the amount consideredas paid in years succeeding a contribution year to a public charitable organizationin the succeeding year. 123When one spouse dies, any unused portion of an excess charitable contributionallowable to that spouse is not treated as paid in the tax year in which thedeath occurs, or in any subsequent tax year, except on a separate return made forthe deceased spouse by a fiduciary for the tax year that ends with the date ofdeath, or on a joint return for the tax year in which the death occurs. 124The application of this rule may be illustrated as follows:EXAMPLE 7.27The facts are the same as in Example 7.26, except that H died in 2007 and W filed a separatereturn for 2008. W filed a joint return for H and W for 2007. In Example 7.26, the unusedexcess charitable contribution as of January 1, 2007, was $10,000, of which $6,000 wasallocable to H and $4,000 to W. No portion of the $6,000 allocable to H may be treated aspaid by W or by any other person in 2007 or in any subsequent tax year. aaId.§ 7.17 INFORMATION REQUIREMENTSIf, in a tax year, a deduction is claimed in respect of an excess charitable contributionwhich, in accordance with the rules for determining an amount consideredas paid in years succeeding a contribution year, is treated (in whole or in123Reg. § 1.170A-10(d)(4)(ii).124Reg. § 1.170A-10(d)(4)(iii). 218