Appraisal Guides | Donation, Estate, Insurance, Divorce and Tax

Charitable donation appraisals (IRS Form 8283)

Qualified appraisals for noncash gifts: thresholds, timing, the appraiser rules and the donation file.

Donation Appraisal Checklist: What to Send Before Your Form 8283 Appraisal Starts. This donation appraisal checklist lists what to send before your Form 8283 appraisal starts: the required charity and contribution details, the helpful EIN and acknowledgment, and clear photos. Each item is tied to what the qualified appraisal and Section B must show. (PDF, 6 pages)
Donation Appraisal Timing: The 60-Day Window, the Contribution Date and the Filing Deadline. Donation appraisal timing turns on 3 dates: the contribution date, the date the appraiser signs the report, and the due date, with extensions, of the return that first claims the deduction. This guide explains the 60-day window, which valuation date applies, and how to plan the order backward from the filing deadline. (PDF, 7 pages)

Valuing a decedent's personal property for probate and Form 706.

Estate Contents Appraisal From Photos: A Room-by-Room Guide for Executors. An estate contents appraisal can start from photos instead of an item list. This guide shows executors how to photograph every room, closet and shelf, and which estate details to send with the photos. (PDF, 7 pages)
Date-of-Death Appraisals: What the Executor Provides and What the Valuation Date Controls. A date of death appraisal values the estate's personal property, vehicles and equipment as of one fixed date. This guide shows what the executor provides, what that date controls, and how the alternate valuation date and the Form 706 deadline fit around it. (PDF, 6 pages)

Scheduling property on a policy and supporting a claim.

Insurance Claim Appraisals Start with Two Facts: The Carrier and the Date of Loss. An insurance claim appraisal starts from 2 facts: the carrier and the date of loss. This guide covers what else helps, why damage photos are not needed, how the date of loss sets the effective date, and why the policy and state law decide the value standard. (PDF, 6 pages)
Scheduling Art, Antiques and Collectibles on Your Insurance Policy: What the Insurer Asks For. An insurance appraisal for art and antiques gives your insurer the value standard, format, photos and effective date it needs to schedule each piece. This guide shows what to gather, what to ask your agent, and how the coverage report connects to a later claim. (PDF, 7 pages)

Valuing household contents, equipment and vehicles for a settlement.

Divorce Appraisal Checklist for Attorneys: Valuation Dates, Value Standards and Remote Approval. This divorce appraisal checklist shows family-law counsel what to set before ordering an appraisal of household contents, vehicles or equipment: the valuation dates, the value standard, the side AppraiseItNow acts for and the attorney's confirmation that a remote appraisal is acceptable. (PDF, 6 pages)
Household Contents Appraisal for Divorce: Dividing Personal Property From Photos and Documents. AppraiseItNow completes most appraisals remotely, and a household contents appraisal for divorce starts from one clear photo per item or group. This guide shows what to photograph, what the attorneys confirm first, and how state law sets the valuation date. (PDF, 7 pages)

How an appraisal is done without a site visit, and when an appraiser visits in person.

Remote Appraisal Photo Guide: What to Photograph for Vehicles, Boats, Machinery, Art and Household Items. Good remote appraisal photos give the appraiser a clear, complete view of the asset without a visit. This guide lists AppraiseItNow's photo requirements for vehicles, boats, machinery, fine art and household items, and shows how to shoot sharp, well-lit images and which details to record. (PDF, 7 pages)
Remote vs. In-Person Appraisals: How the Method is Chosen and What Changes on a Site Visit. A remote vs in-person appraisal is decided by the appraiser's scope of work under USPAP, not by a fixed rule. This guide shows how the method is chosen, what changes on a site visit, and the extra step a divorce appraisal adds. (PDF, 7 pages)

Gift (Form 709), estate (Form 706), donation (Form 8283) and Roth IRA conversion valuations.

Business Valuation for Gift and Estate Tax: The Documents a Form 709 or 706 Valuation Needs. A business valuation for gift and estate tax needs what is valued, the valuation date, financial statements or tax returns up to that date, and the company agreement. This guide also covers the ownership percentage, the fact most often wrong, and what a gift appraisal must contain. (PDF, 6 pages)
Roth IRA Conversion Valuation: Valuing a Private Company Interest on the Conversion Date. A Roth IRA conversion valuation sets the fair market value of LLC, LP or private fund units on the conversion date. This guide walks IRA owners and custodians through each step, from preparing before the conversion to Form 1099-R and the separate December 31 Form 5498 reporting. (PDF, 6 pages)