IRS Form 8283-V – IRS Forms, Instructions, Pubs 2026 – If you’re claiming a charitable deduction of more than $10,000 for donating a facade easement (exterior restriction) on a building in a registered historic district, you must pay a $500 filing fee to the IRS. IRS Form 8283-V (Payment Voucher for Filing Fee Under Section 170(f)(13)) is the official voucher that accompanies your payment.
This one-page form ensures your large historic preservation deduction is allowed under IRC Section 170(f)(13). Without the fee (or electronic payment), the IRS will disallow the entire deduction.
Download the latest Form 8283-V here:
https://www.irs.gov/pub/irs-pdf/f8283v.pdf
(Revision: August 2013 – still current for 2025 and 2026 tax returns)
What Is IRS Form 8283-V and When Do You Need It?
Form 8283-V is not the main noncash contribution form (that’s Form 8283). It is a dedicated payment voucher used only for the mandatory $500 user fee required by Section 170(f)(13) of the Internal Revenue Code.
You must use it when BOTH apply:
- You are claiming a deduction for a qualified conservation contribution (facade easement/restriction on the exterior of a building).
- The building is in a registered historic district (or listed in the National Register of Historic Places).
- The claimed deduction exceeds $10,000 for that specific contribution.
This fee applies per contribution—if you make two qualifying easements in the same year, you pay $1,000 and report “2” on Line 3.
Note: The fee is required in addition to completing Section B of Form 8283 (Noncash Charitable Contributions) and attaching a qualified appraisal, photographs, and detailed easement description.
Why Does Section 170(f)(13) Require This Fee?
Congress added the $500 filing fee in 2006 to discourage abusive overvaluations of facade easements in historic districts. If the fee is not paid (or paid electronically), “no deduction shall be allowed” for the contribution.
Step-by-Step: How to Fill Out Form 8283-V?
The form is simple and fits on one page. Here’s exactly what to enter (based on the official instructions printed on the form):
| Line | What to Enter |
|---|---|
| 1 | Your SSN (individuals) or EIN (businesses, trusts, estates, partnerships) |
| 2 | Tax year of the contribution (e.g., 2025). Fiscal-year filers enter begin/end dates. |
| 3 | Number of qualifying contributions (usually 1) |
| 4 | Line 3 × $500 (e.g., $500.00) |
| 5 | Check box for your return type: 1040, 1065, 1120, 1120-S, or Other |
| 6 | Your name, address, and daytime phone number exactly as shown on your tax return |
Detach the form along the dotted line. Do not staple or attach the payment to the voucher or your tax return.
How to Pay the $500 Fee?
Option 1: Check or Money Order (with Form 8283-V)
- Make payable to “United States Treasury”.
- Write on the memo line: “Form 8283-V”, your tax year, and your SSN/EIN.
- Mail separately (loose in envelope) at the same time you file your tax return to:
Internal Revenue Service
P.O. Box 9002
Beckley, WV 25802-9002
Option 2: Pay Electronically (No Form Needed)
- Go to IRS.gov and search “electronic payment of user fees”.
- Follow the instructions for paying the Section 170(f)(13) fee.
- Keep your confirmation number with your tax records.
Important Filing Rules & Deadlines
- Mail Form 8283-V + payment at the same time you file your Form 1040 (or other return). Do not include it with your return.
- The fee is non-refundable even if your return is later adjusted.
- Keep a copy of the completed voucher and payment proof with your records for at least 3 years (or longer if the deduction is audited).
Common Mistakes to Avoid
- Sending the voucher with your Form 8283 or tax return (it will be rejected).
- Forgetting to write “Form 8283-V” + tax year + ID on the check.
- Paying only once when you have multiple qualifying easements.
- Claiming the deduction without also attaching a properly completed Form 8283 and qualified appraisal.
Related IRS Forms & Publications (2025–2026)
- Form 8283 (Rev. December 2025) – Main noncash contribution form
- Instructions for Form 8283 (December 2025)
- Publication 526 (2025), Charitable Contributions – Full explanation of historic easement rules
- Publication 561 – Determining the Value of Donated Property
All are available free at IRS.gov.
Frequently Asked Questions
- Q: Is the fee deductible?
No – it is a user fee, not a charitable contribution. - Q: Can I pay the fee after filing my return?
No – it must accompany (or be paid electronically at) the time of filing. Late payment may cause the deduction to be disallowed. - Q: Does this apply to interior easements or land conservation?
No – only exterior restrictions on buildings in registered historic districts (or National Register properties) where the deduction > $10,000. - Q: I’m filing electronically – do I still need to mail the voucher?
Only if you pay by check. If you pay electronically, skip the paper voucher entirely.
Final Tip for Smooth Filing
Before claiming any facade easement deduction over $10,000, work with a qualified appraiser and tax professional familiar with historic preservation rules. The IRS scrutinizes these donations closely.
Ready to file? Download Form 8283-V directly from the IRS:
https://www.irs.gov/pub/irs-pdf/f8283v.pdf
For the most current guidance, always verify at IRS.gov/Form8283V or consult Publication 526 for your tax year. Filing correctly protects your valuable historic preservation tax deduction.
Last updated: February 2026 – All information sourced directly from official IRS publications and forms.