AppraiseItNow Reference Library | Appraisal Rules and Practice

Charitable donation appraisals (IRS Form 8283)

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

Qualified Appraisals for Donated Furniture, Artwork and Household Property: A 2026 Field Guide from Photographs to a Signed Form 8283 (Field guide, 16 pages, PDF). How a qualified appraisal of donated personal property worth more than $5,000 is prepared from photographs and documents and carried through to the appraiser's signature on Form 8283 Section B.
Form 8283 Section B and Qualified Appraisal Terms: A 2026 Glossary for Donors of Noncash Gifts Over $5,000 (Glossary, 11 pages, PDF). A glossary of the terms a donor or adviser meets on IRS Form 8283 Section B and in a qualified appraisal, including Part IV, Part V, qualified appraiser, valuation date, contribution date, similar items, fair market value and the charity's written acknowledgment.
Before Ordering a Form 8283 Donation Appraisal: Questions Donors and Accountants Ask in 2026 (FAQ compendium, 12 pages, PDF). A question-and-answer reference on arranging a qualified appraisal for a noncash charitable gift over $5,000, covering the threshold, the signing window, who may appraise, the charity's signature on Form 8283 and what information to send.
Donation Appraisal File Checklist for IRS Form 8283 Section B: Settling Dates, Assembling Records and Reviewing the File Before a Qualified Appraisal Begins (2026) (Checklist manual, 14 pages, PDF). A step-by-step checklist, with pass and fail criteria, for donors and advisers preparing the file for a qualified appraisal of a noncash charitable gift over $5,000 reported on Form 8283 Section B.
Donation Appraisal Files in AppraiseItNow's 2025-2026 Records: Volume, Missing Details and the Arrival of Donation Documents (Industry report, 12 pages, PDF). A 2026 report from AppraiseItNow on its own records of donation appraisal files: how many were opened, how often files needed more from the client, how quickly requested items such as donation documents arrived, and what donors and advisers arranging a qualified appraisal for Form 8283 can take from those records.
Paperwork Before Valuation: Whether Missing Gift Records Delay Qualified Appraisals for Form 8283, and What Collecting Them First Changes (White paper, 14 pages, PDF). This white paper examines the hypothesis that missing gift records, rather than valuation work, are a main source of delay in qualified appraisals for noncash charitable donations reported on IRS Form 8283 Section B, reviews what AppraiseItNow's records do and do not show, and describes what changes when records are collected before the appraisal begins.
Noncash Charitable Contributions and the Qualified Appraisal Requirement: A Chapter for Students of Financial Planning and Tax Preparation (Textbook chapter, 16 pages, PDF). A 2026 textbook chapter explaining when a noncash charitable gift over $5,000 calls for a qualified appraisal and Form 8283 Section B, who may serve as the qualified appraiser, what the appraisal must contain, how its dates work, and how a donor or adviser prepares for the appraisal.
Choosing a Qualified Appraiser for a Form 8283 Noncash Donation: A 2026 Buyer's Handbook (Buyer's handbook, 14 pages, PDF). A guide to selecting an appraiser for a noncash charitable gift over $5,000, covering the qualified appraiser rules, independence, USPAP and the questions to ask before engaging anyone.
Photo-Based, In-Person and Interested-Party-Suggested Donation Appraisals Compared Against the IRS Independence and Timing Rules (2026) (Comparison study, 14 pages, PDF). A 2026 criteria comparison of three ways a donor can obtain a qualified appraisal for a noncash gift over $5,000 reported on Form 8283 Section B, measured against the qualified appraiser rules and the appraisal signing window.
Primary Sources on Qualified Appraisals for Noncash Charitable Gifts Reported on IRS Form 8283: An Annotated Bibliography (2026) (Annotated bibliography, 15 pages, PDF). An annotated bibliography, published by AppraiseItNow Inc. in 2026, of the statute, Treasury Regulations, IRS form, instructions, publications, Chief Counsel Advice and appraisal standard behind qualified appraisals for noncash charitable donations over $5,000.
Donating Used Machinery and Equipment: A 2026 Field Guide to the Qualified Appraisal, Machine Hours, Running Condition and the 60-Day Signing Window (Field guide, 14 pages, PDF). A procedural guide for donors and advisers arranging a qualified appraisal of used machinery and equipment given to a nonprofit, covering the details the appraisal needs and how the 60-day signing window and valuation date work.
Donation Timing Worksheet and Checklist Manual for a Qualified Appraisal on IRS Form 8283 (2026 Edition) (Checklist manual, 11 pages, PDF). A 2026 checklist manual that shows donors and advisers how to work backward from the contribution date and the return due date so that a qualified appraisal for a noncash gift over $5,000 is signed inside the appraiser's signing window.
Counting to $5,000 Across Charities: Similar-Item Aggregation, Donor Records and the Good-Used-Condition Rule in Qualified Appraisals for Form 8283 (White paper, 13 pages, PDF). How similar noncash gifts made to different charities are counted together toward the $5,000 qualified appraisal threshold, which records a donor of many smaller items keeps so the tax adviser can apply that threshold, and how the good-used-condition rule for clothing and household items shapes those records.

Estate appraisals: probate, estate tax and date-of-death values

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

Photographing a Decedent's House Room by Room: A 2026 Field Guide for Executors Valuing Personal Property at the Date of Death (Field guide, 14 pages, PDF). How executors and estate attorneys document a decedent's household contents with photographs, room by room, so an appraiser can value the personal property as of the date of death for probate and estate tax (Form 706).
Estate Personal Property Appraisal Glossary: Date of Death, Alternate Valuation and Form 706 Terms (2026) (Glossary, 10 pages, PDF). A 2026 glossary of the terms an executor or estate attorney meets when a decedent's personal property is appraised for probate, estate settlement or the federal estate tax return on Form 706.
Estate Personal Property Appraisal Questions: Probate, Form 706 and Date-of-Death Values (FAQ compendium, 12 pages, PDF). A 2026 question-and-answer reference from AppraiseItNow on how executors and estate attorneys obtain, prepare for and use appraisals of a decedent's personal property for probate and federal estate tax purposes.
The Executor's Date-of-Death Appraisal Checklist: Decedent Names, Valuation Dates, the Alternate Valuation Question and Room-by-Room Photographs (Checklist manual, 15 pages, PDF). A numbered checklist for executors and estate attorneys who are preparing a decedent's personal property file for a date-of-death appraisal used in probate, estate tax (Form 706) or estate settlement.
Estate Files in AppraiseItNow's 2025-2026 Records: Volume, Follow-Up Rates and the Missing Items That Resolve Fastest (Industry report, 14 pages, PDF). A 2026 report on estate personal property appraisals in AppraiseItNow's records, covering how many estate files were opened, how often estate files went through a request for missing details compared with other purposes, and which missing items clients supplied fastest.
The $3,000 Total for Household and Personal Effects on Form 706: What Counts, What Is Filed and Why the Sum Governs (White paper, 12 pages, PDF). A 2026 white paper from AppraiseItNow explaining how executors and estate attorneys value a decedent's household and personal effects for Form 706, and why the $3,000 total for articles of marked artistic or intrinsic value determines what is filed with the return.
Valuing a Decedent's Tangible Personal Property: The Date of Death, the Six-Month Alternate Valuation Election and the Role of the Appraisal (Textbook chapter, 16 pages, PDF). A chapter for students of estate administration on how a decedent's household goods, collectibles, vehicles, boats and equipment are valued for probate and for Form 706, including the date-of-death standard, the alternate valuation election, the sworn appraisal requirement for articles of marked artistic or intrinsic value, and how an appraisal file is assembled.
Hiring an Estate Personal Property Appraiser From a Distance: Remote and In-Person Options and the Questions to Ask, 2026 Edition (Buyer's handbook, 15 pages, PDF). A buyer's handbook for executors and estate attorneys who need date-of-death appraisals of a decedent's personal property for probate or Form 706 while living far from the property itself.
Valuing a Decedent's Personal Property for Probate and Form 706: Photo-Based Appraisals, In-Person Appraisals and Informal Sale Estimates Compared (2026) (Comparison study, 13 pages, PDF). A 2026 comparison of three ways an executor or estate attorney can value a decedent's household and personal effects, judged on date-of-death value, support for probate and estate tax filings, and documentation.
Annotated Bibliography of Federal Estate Tax Sources and USPAP for Date-of-Death Personal Property Appraisals, 2026 Edition (Annotated bibliography, 12 pages, PDF). An annotated register of the Internal Revenue Code sections, Treasury estate tax regulations, Form 706 instructions and appraisal standards that an executor or estate attorney consults when valuing a decedent's personal property for probate, estate settlement or the federal estate tax return.
Estate Vehicles and Boats: Documenting Mileage, HIN, Engine Hours and Photographs for a Date-of-Death Appraisal (Field guide, 13 pages, PDF). A 2026 field guide for executors and estate attorneys on gathering the mileage, VIN, HIN, engine hours, photographs and records an appraiser needs to value a decedent's vehicles and boats as of the date of death.
Executor's Filing Calendar Checklist Manual for Decedent Personal Property: Nine-Month Due Date, Six-Month Extension and Alternate Valuation Date (2026) (Checklist manual, 12 pages, PDF). A checklist manual for executors and estate attorneys that organizes the ordering, documentation, photography, dating and final review of a date-of-death personal property appraisal around the Form 706 filing calendar.
The Alternate Valuation Date for Estate Personal Property: Election Conditions, All-Asset Coverage and Interim Sales (White paper, 14 pages, PDF). How the six-month alternate valuation election for a decedent's estate works, why it reaches every asset, and how personal property sold or distributed within those six months is valued, with practical guidance for executors and estate attorneys, 2026.

Insurance appraisals: coverage and claims

Scheduling property on a policy and supporting a claim.

Scheduling Fine Art, Antiques and Valuables on a Homeowner's Policy: What a Coverage Appraisal Must Show and How It Is Prepared (Field guide, 15 pages, PDF). A 2026 field guide from AppraiseItNow explaining how a policyholder documents fine art, antiques, jewelry and other valuables for scheduled coverage on a homeowner's policy, what the coverage appraisal should contain, and how to prepare for it.
Insurance Appraisal Glossary 2026: Replacement Cost, Actual Cash Value, Scheduled Property and the Dates That Govern a Claim (Glossary, 10 pages, PDF). A reference glossary of the terms a policyholder meets when an appraisal is used to schedule property for insurance coverage or to support an insurance claim, from value standard and carrier to date of loss, claim number and effective date.
Insurance Appraisals for Scheduled Coverage and Property Claims: Policyholder Questions Answered by AppraiseItNow (FAQ compendium, 11 pages, PDF). A 2026 question-and-answer reference on how AppraiseItNow prepares personal property appraisals for scheduling insurance coverage and for supporting an insurance claim, including value standards, effective dates, required information and inspection methods.
The Insurance Claim Appraisal File: A Checklist of What Is Required, What Helps and What Is Not Needed (Checklist manual, 13 pages, PDF). A numbered procedural checklist for policyholders and their advisers that sets out what AppraiseItNow requires for an insurance claim appraisal file (the carrier and the date of loss), which items help (the insurer's valuation report, its offer and the claim number), and which items are not needed.
Insurance Appraisal Files at AppraiseItNow, 2026: Claim and Coverage Volumes, Requests for Missing Details, and Client Response Times (Industry report, 14 pages, PDF). A 2026 report on insurance appraisal files in AppraiseItNow's records, covering how many files were for claims versus coverage, how often appraisals needed more from the client, and how quickly requested items arrived.
Replacement Cost Versus Actual Cash Value: How the Policy and State Law Set the Value Standard in an Insurance Appraisal (White paper, 14 pages, PDF). This white paper explains why the value standard in an appraisal for insurance coverage or claim settlement comes from the insurance policy and state law, and how that standard shapes the information gathered, the effective date and the conclusion of the appraisal.
Valuation Standards in Property Insurance: Replacement Cost, Actual Cash Value and the Effective Date of an Insurance Appraisal (Textbook chapter, 14 pages, PDF). A textbook chapter for students of risk management explaining how replacement cost, actual cash value and the appraisal's effective date shape appraisals prepared to schedule coverage and to support a property insurance claim.
Choosing an Appraiser for a Vehicle or Personal Property Insurance Claim, Including a Disputed Total-Loss Offer: A 2026 Handbook (Buyer's handbook, 15 pages, PDF). A decision guide for policyholders and their advisers on how to evaluate, question and engage an appraiser to support an insurance claim on a vehicle, boat, machinery, fine art or household contents, with particular attention to contesting a total-loss valuation.
Documenting Property for Insurance Compared: Receipts and Home Inventories, Photo-Based Appraisals and In-Person Appraisals (Comparison study, 13 pages, PDF). A 2026 criteria-based comparison of three ways a policyholder can document personal property for scheduling insurance coverage or supporting a claim: purchase receipts with a home inventory, an appraisal prepared from photographs, and an in-person appraisal.
Valuing Fire- and Flood-Damaged Household Contents as of the Date of Loss: A 2026 Field Guide to Claim Appraisals (Field guide, 13 pages, PDF). How an appraisal values damaged or destroyed personal property contents as of the date of loss after a house fire or flood, and how a policyholder prepares the information that appraisal depends on.
Requesting a Coverage Appraisal for Insurance: A 2026 Checklist Manual for Confirming the Value Standard, the Insurer's Format and the Photographs (Checklist manual, 13 pages, PDF). A step-by-step checklist manual for policyholders who are ordering an appraisal to schedule personal property on an insurance policy, covering what to confirm with the insurer and what to gather before the appraiser starts.
Vehicle Claim Appraisals in 2026: Date of Loss, the Insurer's Report and Offer, and Required Photographs (FAQ compendium, 13 pages, PDF). A question-and-answer reference on how AppraiseItNow approaches appraisals that support vehicle insurance claims, covering the date of loss, the insurer's valuation report and offer, the value standard, and the photographs a policyholder provides.
Valuing What Was Lost: The Date of Loss as the Effective Date in Insurance Claim Appraisals (White paper, 13 pages, PDF). This white paper explains why an insurance claim appraisal of personal property is tied to the date of loss, what such an appraisal can and cannot establish once property is damaged or gone, and how extraordinary assumptions are disclosed.

Divorce appraisals

Valuing household contents, equipment and vehicles for a settlement.

Dividing Household Contents in a Divorce When One Spouse Holds the Keys: A Field Guide to Neutral Personal Property Appraisal (Field guide, 13 pages, PDF). How a neutral appraisal of household contents, vehicles and equipment works in a divorce when only one spouse can enter the marital home, including roles, preparation, photographs, valuation dates and common errors.
Divorce Appraisal Glossary: Valuation Date, Standard of Value and Related Terms for Personal Property, Equipment and Vehicles (2026) (Glossary, 11 pages, PDF). A reference glossary that defines the terms spouses and family-law attorneys meet when personal property, machinery and equipment, boats and vehicles are appraised for a divorce settlement, with attention to dates, standards, scope of work, assumptions, counsel's instructions and terms whose meaning is set by state law.
Divorce Appraisals of Personal Property, Equipment and Vehicles: Questions Spouses and Family-Law Attorneys Ask (2026) (FAQ compendium, 11 pages, PDF). A 2026 question-and-answer reference on how marital personal property, household contents, machinery, vehicles, boats and fine art are appraised for a divorce settlement, and what spouses and counsel provide to AppraiseItNow.
Ordering a Divorce Appraisal of Personal Property, Equipment and Vehicles: An Attorney's Checklist for Valuation Dates, Standard of Value, Retaining Side and Remote Review (Checklist manual, 13 pages, PDF). A 2026 step-by-step checklist for family-law attorneys and spouses ordering an AppraiseItNow divorce appraisal, covering how to fix the valuation dates and standard, record which side the appraiser acts for, confirm that a remote appraisal is acceptable, and assemble and review the file before work starts.
Divorce Appraisals of Personal Property, Vehicles and Business Equipment: Questions Family-Law Counsel Ask Before Engaging an Appraiser (2026) (FAQ compendium, 12 pages, PDF). A question-and-answer reference for family-law attorneys and paralegals on valuation rules, engagement steps, special cases and report contents when personal property, vehicles or business equipment must be appraised for a divorce settlement.
The Valuation Date Decides the Number: Divorce Appraisals of Personal Property, Equipment and Vehicles Under New York and California Rules (White paper, 13 pages, PDF). This white paper explains why the valuation date set for a divorce controls the appraised value of personal property, machinery and equipment, and vehicles, and how the New York and California rules show that the date is a legal input rather than an appraisal choice.
Valuing Tangible Personal Property in a Marital Dissolution: Valuation Dates, Value Standards and Documentation (Textbook chapter, 15 pages, PDF). A 2026 textbook chapter for family-law practitioners in training on how valuation dates, value standards, scope of work and documentation shape appraisals of household contents, equipment, vehicles and boats in a divorce.
Hiring an Appraiser for a Divorce: A 2026 Handbook for Attorneys and Spouses Valuing Personal Property, Equipment and Vehicles (Buyer's handbook, 14 pages, PDF). A decision guide to what a family-law attorney or a spouse should ask before hiring an appraiser for a divorce, and what a complete engagement for personal property, equipment and vehicles covers.
Valuing Personal Property, Equipment and Vehicles in a Divorce: Agreed Values, a Single Neutral Appraisal and Separate Appraisals Compared (2026) (Comparison study, 13 pages, PDF). A 2026 comparison of three ways spouses and family-law attorneys set values for household personal property, machinery and equipment, and vehicles in a divorce settlement: values the spouses agree between themselves, one neutral appraisal, and separate appraisals for each side.
Business Equipment, Vehicles and Boats in a Divorce: The Photographs and Details an Appraisal Needs (Field guide, 13 pages, PDF). A 2026 field guide from AppraiseItNow explaining what a spouse or family-law attorney gathers so that business equipment, vehicles and boats can be appraised for a divorce settlement.
Divorce Appraisal Photo and Inventory Worksheet: A 2026 Checklist Manual for the Spouse Who Holds the Property (Checklist manual, 9 pages, PDF). A step-by-step checklist manual, with pass and fail criteria, for the spouse who has possession of personal property, equipment and vehicles in a divorce, covering how to inventory, photograph and document those assets for an appraisal that counsel will use in a settlement.
Extraordinary Assumptions in Divorce Appraisals: Valuing Personal Property, Equipment and Vehicles the Other Spouse Holds (White paper, 15 pages, PDF). How appraisers, spouses and family-law attorneys handle extraordinary assumptions when a divorce appraisal must value personal property, machinery, boats or vehicles that the appraiser cannot inspect because the other spouse controls them.

Appraisals prepared from photographs

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

Appraisals From Photographs and Documents: A 2026 Field Guide to the Remote Process, From First Request to Signed Report (Field guide, 13 pages, PDF). How a remote appraisal of personal property, vehicles, boats, machinery, fine art and business assets is prepared from photographs and documents instead of an in-person visit, and what helps a reader judge whether such a report will serve its intended use.
Remote Appraisal Glossary: Photographs, Documents, Scope of Work, Inspection and Dates in USPAP Appraisals (Glossary, 11 pages, PDF). Plain-language definitions of the terms that decide whether an appraisal prepared from photographs and documents instead of an in-person visit fits its intended use.
Will a Remote Appraisal Be Accepted? Questions from Donors, Executors, Policyholders and Attorneys (FAQ compendium, 12 pages, PDF). A 2026 question-and-answer reference on whether an appraisal prepared from photographs and documents, rather than an in-person visit, will be accepted for charitable donations, estates, insurance and divorce, and how AppraiseItNow prepares such appraisals.
Photograph Guide for Remote Appraisals by Asset Type: Vehicles, Boats, Machinery, Fine Art and Household Items (2026 Edition) (Checklist manual, 13 pages, PDF). A checklist manual from AppraiseItNow on confirming purpose and dates, assembling photographs and documents by asset type, and checking the file before a remote appraisal prepared from photographs begins.
Remote and In-Person Appraisal at AppraiseItNow: Method, Purpose and Asset Class in the 1,226 Appraisals Opened November 2025 to November 2026 (Industry report, 13 pages, PDF). A dated review of AppraiseItNow's records showing how appraisals opened in the 12 months to November 8, 2026 were prepared from photographs and documents or in person, what they were for, and what that means for anyone asking whether a photo-based appraisal will be accepted.
Inspection as a Scope-of-Work Decision: What USPAP and the IRS Qualified Appraisal Regulations Say About Appraising From Photographs (White paper, 14 pages, PDF). A 2026 white paper from AppraiseItNow explaining why the choice between a photograph-based appraisal and an in-person inspection belongs to the appraiser's scope of work, and what a report must show for that choice to support credible results.
Scope of Work and Inspection in Remote Personal Property Appraisal: When an Appraisal Prepared from Photographs Holds Up (Textbook chapter, 15 pages, PDF). A textbook chapter explaining how the scope of work, the degree of inspection, extraordinary assumptions and the effective date determine whether a personal property appraisal prepared from photographs and documents, rather than an in-person visit, is credible and accepted.
Choosing a Provider for an Appraisal Prepared from Photographs: Standards to Check and Questions to Ask (2026) (Buyer's handbook, 14 pages, PDF). A 2026 buyer's handbook on evaluating a provider of remote, photo-based appraisals of personal property, vehicles, boats, machinery, fine art and business assets, including the standards to verify, the questions to ask and the parts of a complete engagement.
Remote Versus In-Person Appraisal by Purpose: A 2026 Comparison for Donation, Estate, Insurance, Divorce and Business Valuation (Comparison study, 13 pages, PDF). A criteria-based comparison of appraisals prepared from photographs and documents against appraisals prepared during an in-person visit, examined separately for charitable donation, estate, insurance, divorce and business valuation purposes.
Photographing Machinery, Vehicles and Boats for a Remote Appraisal: What Each Photograph Must Show (2026 Field Guide) (Field guide, 13 pages, PDF). A 2026 field guide explaining which photographs, readings and documents a remote appraisal of machinery, vehicles and boats depends on, and how that evidence relates to USPAP and IRS rules.
In-Person Appraisal Visit Checklist Manual: What the Visit Covers and What the Client Still Provides (2026 Edition) (Checklist manual, 15 pages, PDF). A step-by-step checklist manual explaining when an appraiser inspects an asset in person instead of working from photographs, what that visit covers, and which address details, paperwork and dates the client must still supply.
Appraising a Relative's Property in Another State Without Travel: A 2026 Question-and-Answer Compendium (FAQ compendium, 12 pages, PDF). How families appraise personal property, vehicles, boats, machinery, art and business assets located in another state from photographs and documents, and the rules, steps, special cases and report contents involved.

Business valuations for tax filings

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

Valuing a Family Business Interest for a Form 709 Gift: What the Appraisal Must Contain for Adequate Disclosure (Field guide, 15 pages, PDF). A 2026 field guide explaining how a gift of a closely held family business interest is valued for Form 709 and which elements the appraisal must contain to support adequate disclosure of the gift.
Business Valuation for Tax Filings: A Glossary of Terms for Gift, Estate, Donation and Roth IRA Conversion Valuations of Private Company Interests (2026) (Glossary, 11 pages, PDF). Plain-language definitions of the valuation, ownership and filing terms used when a closely held company, LLC interest or partnership interest is valued for Form 709, Form 706, Form 8283 or a Roth IRA conversion reported on Form 1099-R.
Valuing a Private Company Interest for Form 709, Form 706, Form 8283 and Roth IRA Conversion Filings: Questions from Business Owners and CPAs (2026) (FAQ compendium, 12 pages, PDF). A 2026 question-and-answer reference on how a closely held business interest is valued for a gift tax return, an estate tax return, a noncash charitable deduction or a Roth IRA conversion, and what owners, CPAs and IRA owners prepare.
Business Valuation Intake Checklist for Tax Filings: The Interest, the Valuation Date, the Financial Statements and the Company Agreement (2026) (Checklist manual, 15 pages, PDF). A step-by-step intake checklist for assembling what an appraiser needs to value a private company interest for a gift tax return (Form 709), an estate tax return (Form 706), a noncash charitable deduction (Form 8283) or a Roth IRA conversion.
Adequate Disclosure and the Three-Year Window for Gifts of Business Interests: What Treas. Reg. § 301.6501(c)-1(f) Asks of the Appraisal and of the Appraiser (White paper, 14 pages, PDF). A 2026 white paper by AppraiseItNow Inc. explaining how an appraisal of a gifted private company interest supports adequate disclosure on Form 709, what the regulation requires the appraisal to contain, and who may sign it.
Valuing Closely Held Business Interests for Gift, Estate and Charitable Transfers: A Comparative Chapter (Textbook chapter, 16 pages, PDF). This chapter explains how a private company interest is valued for a gift reported on Form 709, an estate reported on Form 706 and a charitable donation reported on Form 8283, and compares valuation dates, documentation and appraiser requirements across the three settings.
Choosing a Valuation Provider for a Roth IRA Conversion of Private Company or Fund Units: A 2026 Buyer's Handbook (Buyer's handbook, 13 pages, PDF). A buyer's handbook on what an IRA custodian needs to report a Roth conversion of private company or fund units, and how to evaluate and question a valuation provider before engaging one.
Valuing a Private Company Interest for Gift, Estate, Donation and Roth Conversion Filings: Date of Value, Appraiser Eligibility and Report Reliance Compared (2026) (Comparison study, 15 pages, PDF). A 2026 criteria comparison of how a business valuation for Form 709, Form 706, Form 8283 and a Roth IRA conversion differs in its date of value, in who may prepare it, and in who relies on the finished report.
Annotated Bibliography of Federal Tax Sources for Valuing a Closely Held Business Interest: Gifts, Estates, Charitable Contributions and Roth IRA Conversions (2026) (Annotated bibliography, 14 pages, PDF). An annotated register of the regulations, IRS instructions, revenue procedure, publications and appraisal standard that govern a valuation of a private company interest reported on Form 709, Form 706, Form 8283 or Forms 1099-R and 5498.
Donating Closely Held Stock or LLC Interests to Charity: The Qualified Appraisal Above $5,000 and the Signing Window (2026 Field Guide) (Field guide, 13 pages, PDF). A 2026 field guide from AppraiseItNow on the qualified appraisal, the qualified appraiser and the signing window that apply when a donor gives private company stock, LLC units or partnership interests to a charity or donor-advised fund.
Roth IRA Conversion Valuation Checklist Manual for Private Company Units (2026 Edition) (Checklist manual, 14 pages, PDF). A step-by-step checklist manual for IRA owners, CPAs and business owners preparing a valuation of closely held company units that move from a traditional IRA to a Roth IRA, covering the custodian's details and form, the conversion date, the units converting and how the value appears on Forms 1099-R and 5498.
The Ownership Percentage in Tax Valuations of Private Company Interests: Why It Is Most Often Wrong and How Confirming It First Protects Gift, Estate, Donation and Roth Conversion Filings (White paper, 14 pages, PDF). This 2026 white paper explains why the ownership percentage is the fact most often misstated when a private company interest is valued for Form 709, Form 706, Form 8283 or a Roth IRA conversion, and how confirming it before the appraisal starts protects the filing.