Can I claim a car I donated in 2002?

Q: I donated my car to the salvation army in 2002. They sent me a confirmation/voucher of what the car was worth. However I did not claim the car on my taxes as I didn't know if I was eligible too without itemizing my return. Do you know if I can claim this donation on my taxes for this year and still take the standard deduction and if so would it be on my state or federal tax return??? —Kevin, Canton

The following answer was provided by Mark Misselbeck, CPA, Levine Katz Nannis & Solomon PC, Needham.

A: Sorry, the only year in which a deduction may be claimed is the year to which it belongs, in this case: 2002. You may amend your return to claim the deduction using Form 1040X, however, you MUST be itemizing your deductions to claim it. The standard deduction is in place of counting up all of the deductions you may claim in itemizing. MA does not allow for any deduction for donations since 2001.