There is no fixed deduction amount for a bag of clothes. Instead you may deduct the total fair market value of the items inside the bag if you itemize deductions and donate to a qualified charity. Fair market value is usually based on thrift store prices for similar used clothing in good condition, not on the original retail price you paid. The IRS requires that clothing be in good used condition or better to claim a deduction unless a single item worth more than 500 dollars has a qualified appraisal. You should create an itemized list that describes each garment, its condition, and an estimated value to support your deduction. When your total noncash contributions for the year exceed 500 dollars you also need to report the donations on Form 8283.
