Are the donation appraisal rules different in Washington DC?
No. The District applies the federal thresholds without modification: a qualified appraisal and Form 8283 Section B above $5,000, the appraisal attached to the return for art of $20,000 or more, and the full report attached above $500,000, as laid out in IRS Publication 561. DC adds no local thresholds or forms.
Does a DC probate appraisal cover a later charitable donation?
No. A supervised administration appraisal under D.C. Code § 20-712 fixes date-of-death value for the estate, but a charitable deduction over $5,000 still needs its own qualified appraisal tied to the contribution, prepared no earlier than 60 days before the gift.
Is the IRS Art Appraisal Services office a DC agency?
No. It is a federal IRS Appeals function that happens to sit in Washington DC and reviews high-value art donations for taxpayers across the country. Its location gives District donors no special procedures or advantages.
Does DC license appraisers of donated personal property?
No. The licensing requirement referenced in DC's probate rules applies to real property appraisers through the Board of Appraisers. For donated art, jewelry, equipment, or business interests, the federal qualified appraiser definition is the operative standard.