The IRS Form 8283: What It Means for Your Charitable Donation Appraisal

The IRS Form 8283: What It Means for Your Charitable Donation Appraisal

When you donate property valued above $500 to a qualified charity, the IRS requires documentation that proves the value you claim. That documentation begins with Form 8283. This form verifies that your noncash charitable deduction is supported by a defensible fair market value and, when applicable, a qualified appraisal prepared by a credentialed appraiser.

Why Form 8283 Matters

Form 8283 serves as the IRS’s record of what you donated, when you donated it, how you acquired it, and how its value was determined. Missing or incomplete information can lead to a denied deduction, even if the donation itself was legitimate. The form ensures that every valuation is transparent, traceable, and supported by proper evidence.

What You’ll Need to File

Attach Form 8283 to your tax return for the year the donation is made. The filing requirements depend on the total value of your noncash gifts:

• Over $500 but not more than $5,000: Complete Section A.
• Over $5,000: Complete Section B and obtain a qualified appraisal.
• Over $500,000: Attach the full appraisal to your return.

Different rules for artwork may apply. 

Each section requires specific details, including:

• Description and condition of the donated property
• Date acquired and method of acquisition (purchase, gift, inheritance)
• Cost or adjusted basis
• Fair market value at the time of donation
• Method used to determine fair market value (such as appraisal or comparable sales)

If you donate similar items, such as a collection of books or antiques, the IRS treats them as one group for valuation purposes. For example, five items worth $1,200 each count as a $6,000 donation, which triggers the appraisal requirement.

The Role of a Qualified Appraisal

For donations exceeding $5,000, the IRS requires a qualified appraisal prepared by a qualified appraiser. The appraisal must:

• Be completed no earlier than 60 days before the donation
• Follow the Uniform Standards of Professional Appraisal Practice (USPAP)
• Include the appraiser’s credentials, signature, and taxpayer identification number
• Describe the property in sufficient detail to confirm that the appraised item is the same one donated

Appraisals that omit required details or use vague language such as “available upon request” are considered incomplete and can invalidate the deduction.

Common Filing Errors

Frequent issues that cause deductions to be denied include:

• Missing or incomplete Form 8283
• Failure to attach the required appraisal or donee acknowledgment
• Use of an unqualified appraiser
• Unsupported or unrealistic fair market values
• Grouping unrelated items to avoid the $5,000 threshold

Each of these errors can result in a disallowed deduction or an IRS review.

How We Help

At AppraiseItNow, we prepare USPAP-compliant (Uniform Standards of Professional Appraisal Practice) reports that meet every requirement outlined in the Form 8283 instructions.

Our appraisals are accepted by the IRS, courts, and more than 10,000 organizations nationwide. Whether the donation involves artwork, antiques, vehicles, or business assets, we deliver legally defensible valuations that your accountant and tax preparer can rely on.

Request a USPAP-compliant appraisal for your charitable donation on our website. Receive a defensible report ready for Form 8283 filing.‍