When you donate noncash items—such as artwork, vehicles, clothing or other property to a qualified charitable organization, you must report those contributions using Form 8283: Noncash Charitable Contributions if the total value exceeds $500. This form helps document the nature of the donation, how the value was determined and whether an appraisal was conducted. While charitable giving can offer meaningful tax benefits, the reporting process for noncash donations is more complex than for cash gifts. Errors in valuation or record-keeping can also raise red flags during an audit.
Working with a financial advisor can help clarify which donations qualify and whether your contributions align with a broader charitable giving or estate planning strategy.
What Is Form 8283: Noncash Charitable Contributions?
Form 8283 is used to report noncash charitable contributions to the IRS. For example, say you donate property worth more than $500 to a qualified organization and wish to claim a tax deduction. To do so, you would need to complete and attach this form to your tax return.
Noncash contributions can include a wide range of assets, such as vehicles, collectibles, stocks, real estate and household items. In many cases, you will need to provide documentation or a qualified appraisal to verify the fair market value of these donations. The IRS uses Form 8283 to assess whether the claimed deduction is reasonable and adequately substantiated.
The form also requires details about the recipient organization, the date of donation, how the property was acquired and the method used to determine its value. Donors must include this information so the IRS can confirm the legitimacy of the deduction.
If the total value of your noncash donations crosses certain thresholds, additional requirements may apply. For example, you may have to obtain signatures from the organization and professional appraisers.
You should also note that noncash contributions only apply when you are itemizing deductions. So, if you donate $10,000 worth of stuff but take the standard deduction, this form wouldn’t be necessary because the standard deduction threshold is still higher.
For 2025, you would itemize deductions if the total is higher than the standard deduction, which is $15,000 for individuals and $30,000 for joint filers.
How to File Form 8283: Noncash Charitable Contributions
Filing Form 8283 involves more than simply listing the donated item and its estimated value. The IRS expects a clear paper trail, especially when the total value of the contribution is significant. You’ll need to know which section of the form to use and whether you will need to provide additional documentation to support your claim.
Form 8283 has two sections:
- Section A of Form 8283 is for individual items or groups of similar items valued between $501 and $5,000.
- Section B is for items or groups worth more than $5,000, and generally requires a qualified appraisal.
For each donation, you’ll be asked to provide several details. This includes the item’s description, its condition, the donation date, how you acquired it and how the item’s value was determined.
Filing Form 8283: Step By Step
The following steps can help you file Form 8283, as well as determine which sections to fill out and what information to include:
- Determine the total value of your noncash donations. Before filling out the form, add up the fair market value of all noncash charitable donations you made during the tax year. If the combined value exceeds $500, you must file Form 8283. Make sure to group similar items together, such as clothing or books, when calculating the total.
- Decide whether to use Section A or B. Use Section A if your donated item (or group of similar items) is valued at more than $500 but no more than $5,000. If any single item or group is valued above $5,000, use Section B and obtain a qualified appraisal. This distinction is critical, as the documentation requirements differ significantly between the two sections. Take note: If you donate multiple high value items to different charities, you typically need to fill out multiple forms.
- Complete the required details for each donation. You’ll need to provide the name and address of the charitable organization, a detailed description of the donated item, the date and method of acquisition and how the fair market value was determined. If you report the donation in Section B, you must get a qualified appraiser to sign the form (the appraisal may need to be submitted as an attachment along with the form). The charity must also acknowledge the gift in writing.
- Attach the Form to your tax return. Once completed, attach Form 8283 to your federal tax return (Form 1040, Form 1065, etc.). Keep all supporting documentation, including appraisals, receipts and correspondence with the organization, in case the IRS requests further substantiation.
- Retain copies for your records. It’s important to keep a complete copy of the form and all related documents for your records. The IRS may request this information during an audit, especially for high-value donations that required an appraisal.
Regarding Appraisals
For noncash charitable contributions valued over $5,000, the IRS generally requires a qualified appraisal to substantiate the fair market value. This rule applies to each individual item or group of similar items. A qualified appraiser must conduct this appraisal no earlier than 60 days before the date of donation and no later than the due date of the return, including extensions.
Certain items are exempt from the appraisal requirement. Publicly traded securities, for example, do not need an appraisal regardless of value, as their market price is easily verifiable. However, you should note that publicly traded securities go in section A, not B, no matter the value. Additionally, if you donate certain types of inventory or intellectual property, special rules may apply that alter the need for an appraisal or change how the deduction is calculated.
The appraiser must complete and sign Part IV of Section B on Form 8283. The charity must also acknowledge the donation in writing and sign the form. Failure to meet these requirements can lead to the disallowance of the deduction, even if the donation itself was legitimate. Working with a financial advisor or tax professional can help you meet IRS appraisal standards and avoid costly mistakes.
Frequently Asked Questions
Do I Need to File Form 8283 for Donated Clothing?
Yes, if the total value of your clothing donations exceeds $500 in a single tax year. You’ll need to describe the items, estimate their fair market value and indicate how you acquired them.
Is an Appraisal Always Required for Form 8283?
No. You only have to get an appraisal when the value of an individual item or group of similar items exceeds $5,000. Publicly traded securities are generally exempt from this requirement.
What If I Donated Multiple Items to Different Charities?
You can report donations to multiple charities on the same Form 8283. Just make sure to complete a separate row for each donation and include the relevant charity’s information. And take note, that you may need to file multiple forms 8283 depending on circumstances.
Can I File Form 8283 Electronically?
Yes. Most major tax preparation software programs support Form 8283, and you can file it electronically along with your federal tax return.
Bottom Line
Form 8283 is an essential part of claiming a deduction for noncash charitable contributions over $500. Whether you’re donating household goods, valuable collectibles or shares of stock, you will need to provide proper documentation for the IRS to substantiate your claim. The type and value of the donation will determine which section of the form you must complete and whether an appraisal is necessary.
Tax Planning Tips
- A financial advisor can help manage you tax liability. Finding a financial advisor doesn’t have to be hard. SmartAsset’s free tool matches you with vetted financial advisors who serve your area, and you can have a free introductory call with your advisor matches to decide which one you feel is right for you. If you’re ready to find an advisor who can help you achieve your financial goals, get started now.
- If you want to know how much your next tax refund or balance could be, SmartAsset’s tax return calculator can help you get an estimate.
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