Do you have to attach an appraisal to form 8283?

For most non-cash charitable donations, you do not need to attach the full appraisal report to your return, but you must attach the completed Form 8283 and retain the appraisal in your records.

Here is how the rules break down in practice:

When a qualified appraisal is required but does not need to be attached: If your claimed deduction exceeds $5,000 for a donated item or group of similar items, the IRS requires a qualified appraisal prepared by a qualified appraiser. You must complete Section B of Form 8283, which includes signatures from both the appraiser and the donee organization. That completed Form 8283 is attached to your return. The full appraisal report itself stays in your files, available if the IRS requests it during examination.

When you must attach the appraisal report to your return: Two situations trigger a mandatory attachment:

• Your total claimed deduction for an item or group of similar items exceeds $500,000.
• You are deducting artwork valued at more than $20,000.

In both cases, the signed appraisal report accompanies your return in addition to Form 8283.

If your donation falls below the $5,000 threshold, you report it in Section A of Form 8283 and no qualified appraisal is required at all. Our FAQ on the Form 8283 threshold covers those cutoffs in more detail.

For donations that do require a qualified appraisal, our team prepares USPAP-compliant reports and completes Part IV (the Appraiser Declaration) of Form 8283 on your behalf. Start your appraisal, or explore our personal property appraisal and fine art appraisal services if you need valuation support for a specific asset type.