When completing the appraiser section of IRS Form 8283, the “identifying number” field causes frequent confusion. Many appraisers mistakenly enter their state appraiser license number here — but that is incorrect.
The IRS requires your Taxpayer Identification Number (TIN) in this field, not your appraiser license number. A TIN is either your Employer Identification Number (EIN) if you operate as a business entity, or your Social Security Number (SSN) if you are a sole proprietor. That said, using an EIN is strongly recommended over an SSN for privacy reasons, and obtaining one is free and straightforward through the IRS website.
Using the wrong identifying number can trigger IRS scrutiny of the donation, potentially delaying or invalidating the charitable deduction for your client. It is a small but critical detail that qualified appraisers must get right.