FAQ
When must form 8283 be filed?
Form 8283 must be filed with your income tax return for any year in which you claim a total deduction of more than $500 for noncash charitable contributions.
The form is an attachment to your return, so it is due by the same deadline as that return, including any extensions you have filed. You must also attach Form 8283 in any subsequent year where you carry forward and deduct a charitable contribution under IRC Section 170(d). Missing the form is not a minor oversight: the IRS can disallow your deduction entirely if a required Form 8283 is not attached.
Key Filing Thresholds to Know
The dollar level at which filing is required, and what Section of Form 8283 applies, depends on the value of your donation:
- Over $500: Attach Form 8283 (Section A) to report the noncash contribution.
- Over $5,000 per item or group of similar items: Complete Section B, which requires a qualified appraisal and signatures from the donor, the receiving organization, and a qualified appraiser.
- C corporations operate under a separate threshold; consult the current IRS instructions to confirm the applicable rule for your entity type.
If you donated property valued above $5,000, you will need a USPAP-compliant qualified appraisal before you can properly complete Section B. Our charitable donation appraisal services cover the full range of asset types subject to this requirement. For more on what the appraisal requirement involves, see Do I need to attach an appraisal to 8283? and What is the threshold for 8283?.