IRS Instruction 8283 – IRS Forms, Instructions, Pubs 2026 – If you’re claiming a tax deduction for noncash charitable contributions like clothing, household items, vehicles, artwork, or real estate, you may need to file IRS Form 8283. The latest Instructions for Form 8283 (Rev. December 2025) provide detailed guidance on reporting these donations accurately to avoid penalties and maximize your deduction.
This article breaks down the key requirements, filing thresholds, sections of the form, appraisal rules, and special cases based on the official IRS instructions.
Download the official IRS Instructions for Form 8283 here:
https://www.irs.gov/pub/irs-pdf/i8283.pdf
(Also download the form itself at: https://www.irs.gov/pub/irs-pdf/f8283.pdf)
What Is Form 8283 and When Do You Need It?
Form 8283 reports noncash charitable contributions to qualified organizations. It does not calculate your deduction amount—that’s done using IRS Publication 526 and your tax return instructions.
You must file Form 8283 if:
- Your total deduction for each noncash contribution (or group of similar items) exceeds $500.
- For C corporations: Only if the deduction exceeds $5,000 per item or group.
- Partnerships, S corporations, trusts, and individuals all have specific rules (including pass-through entity requirements).
File the form with your original tax return or a carryover year under section 170(d). Attach it even for e-filed returns (include PDF with signatures if needed).
Key Definitions You Need to Know
- Similar Items of Property: Same category (e.g., books, clothing, paintings, coins, jewelry). Report them together on one form if donated to the same donee.
- Fair Market Value (FMV): What a willing buyer would pay a willing seller. Special reduction rules apply for ordinary income property, capital gain property, intellectual property, clothing/household items, and vehicles.
- Qualified Conservation Contribution: Easements or restrictions on real property for conservation purposes—requires extra documentation.
- Qualified Vehicle: Car, boat, or plane donated for charitable use (not inventory). Deduction often limited to sale proceeds.
Section A vs. Section B: Which One to Use?
Section A: Donations of $5,000 or Less (and Certain Other Items)
Use for:
- Items (or similar groups) with deduction > $500 but ≤ $5,000.
- Publicly traded securities.
- Qualified vehicles (with acknowledgment or VIN).
- Intellectual property.
- Inventory/property held for sale.
What to include:
- Donee name/address.
- Description and condition of property.
- Date contributed.
- Date/how acquired and cost basis (if >$500).
- FMV and method used to determine it.
Section B: Donations Over $5,000 (Requires Qualified Appraisal)
Use for:
- Items/groups with deduction > $5,000.
- Single clothing/household items not in good used condition (even if ≤$5,000).
- Certain partial interests or restricted-use property.
Requirements:
- Separate Form 8283 per donee (except similar items to same donee).
- Qualified appraisal required (attach in specific cases like art ≥$20,000 or total deduction >$500,000).
- Appraiser must be independent, qualified, and sign the declaration.
Appraisal Requirements and Donee Acknowledgment
A qualified appraisal is mandatory for Section B items over $5,000. The appraiser must:
- Have relevant education/experience.
- Not be the donor, donee, or related party.
- Follow USPAP standards.
- Date the appraisal no earlier than 60 days before the donation.
Donee Acknowledgment (Part V of Section B):
- The charity must confirm receipt, describe the property, state whether use is related to their exempt purpose, and sign.
- For vehicles: Form 1098-C often serves as acknowledgment.
- Donees must file Form 8282 if they sell/dispose of the property within 3 years (with exceptions).
Special Rules for Common Donations
- Clothing and Household Items: Deductible only if in good used condition or better. Poor condition items over $500 require Section B + appraisal.
- Vehicles, Boats, Airplanes: Deduction = gross proceeds from sale (unless charity uses/improves it significantly or gives to needy).
- Intellectual Property: Deduction limited; possible additional deductions reported on Form 8899 later.
- Qualified Conservation Contributions: Extra rules for basis, restrictions, and documentation.
- Pass-Through Entities: Partners/members may need to attach multiple Forms 8283.
Filing Tips and Common Mistakes to Avoid
- Provide all required info—no “available upon request.”
- Attach statements for partial interests, restrictions, or inventory examples.
- For e-filing: Include signed PDF attachments.
- Penalties: Deduction can be fully disallowed for incomplete forms, missing appraisals, or no required attachments (reasonable cause exception applies).
- Keep records: Receipts, appraisals, photos, etc.
Final Thoughts
Accurately completing IRS Form 8283 ensures your noncash charitable contributions are properly documented and your deduction is protected. Always refer to the latest instructions for your tax year.
Download Instructions for Form 8283 (Rev. December 2025):
https://www.irs.gov/pub/irs-pdf/i8283.pdf
For deduction limits and calculations, see IRS Publication 526. Consult a tax professional for complex donations like conservation easements or high-value art.