Who must file 8283?

Any taxpayer claiming a deduction for noncash charitable contributions must file Form 8283 once the total deduction exceeds the applicable threshold for their entity type.

Filing Thresholds by Entity Type

The rules differ slightly depending on how you file:

• Individuals, partnerships, S corporations, personal service corporations, and closely held C corporations: File Form 8283 if total noncash charitable deductions for the year exceed $500.
• Regular C corporations (other than personal service corporations and closely held corporations): File Form 8283 only if the deduction exceeds $5,000 per item or group of similar items.

Form 8283 must be attached to your return for the tax year in which you first claim the deduction, and again in any carryover year if part of the same contribution carries forward.

When a Qualified Appraisal Is Also Required

Filing the form is just the first step. If any single item or group of similar items is valued above $5,000, you must also complete Section B of Form 8283 and attach a qualified appraisal signed by a credentialed appraiser. This is where most donors need professional support. Our appraisals are prepared in accordance with USPAP and structured to satisfy IRS requirements, including the appraiser declaration in Part IV of Section B.

If you are approaching or exceeding these thresholds, see what triggers an IRS audit on charitable donations or learn more about the Section B requirements before you file. You can also request an appraisal to get started.