IRS Form 8283

Name(s) shown on your income tax return. Identifying number: Individuals must enter their social security number (SSN) or individual tax identification number (ITIN), as applicable. All other filers should enter their employer identification number (EIN).⁠^[2]

If you must file Form 8283, you must complete either Section A or Section B depending on the type of property donated and the amount claimed as a deduction.

Filers must fully complete Section A if they are reporting a noncash charitable contribution of more than $500 but not more than $5,000. (checked October 31, 2026)

Use Section B to report donations of property for which you claimed a deduction of more than $5,000 per item or group of similar items. (checked October 31, 2026)⁠^[2]

1 (a) Name and address of the donee organization. Check the box if the donated property is a qualified vehicle (defined earlier).

You can find the VIN on the vehicle registration, the title, the proof of insurance, or the vehicle itself. Generally, the VIN is 17 characters made up of numbers and letters.

Describe the property in sufficient detail. The greater the value of the property, the more detail you must provide.

If the donated property is a vehicle, give the year, make, model, condition, and mileage at the time of the donation (for example, "2023 Hyundai, Elantra, fair condition, 60,000 miles") regardless of whether you must attach either a Form 1098-C or other contemporaneous written acknowledgment.⁠^[2]

Enter the date you contributed the property. If you made contributions on various dates, enter each contribution and its date on a separate row.

Box 3, Note: If the amount you claimed as a deduction for the item is $500 or less, you do not have to complete columns (e), (f), and (g). (checked October 31, 2026)

Column (e). Enter the approximate date you acquired the property.

Column (f). State how you acquired the property. This could be by purchase, gift, inheritance, or exchange.

Column (g). For items over $500, enter your cost or adjusted basis. (checked October 31, 2026)

Common mistake: Box 3, Note: If you must complete columns (e), (f), and (g) but have reasonable cause for not providing the information required, attach an explanation.⁠^[2]

Column (h). Enter the FMV of the property on the date you donated it.

Column (i). Enter the method(s) you used to determine the FMV. Examples of entries to make include "Appraisal," "Thrift shop value" (for clothing or household items), "Catalog" (for stamp or coin collections), or "Comparable sales" (for real estate and other kinds of assets).⁠^[2]

Items reportable in Section B require a written qualified appraisal by a qualified appraiser.

Form 8283 is an appraisal summary. It is not an appraisal.

The donee organization that received the property described in Part I of Section B must complete and sign the Donee Acknowledgment in Part V.⁠^[2]

Do not use Form 8283 to report out-of-pocket expenses for volunteer work or amounts you gave by check or credit card. Treat these items as cash contributions.⁠^[2]

Common mistake: If you donate a qualified vehicle with a claimed value of more than $500, you cannot claim a deduction unless you attach to Form 8283 a copy of the contemporaneous written acknowledgment you received from the donee organization. (checked October 31, 2026)⁠^[2]

You must also file Form 8283, Section B, if you are contributing a single article of clothing or household item that is not in good used condition and for which you are claiming a deduction of more than $500. (checked October 31, 2026)⁠^[2]

If you are a member of a pass-through entity (such as a partner in a partnership or a shareholder in an S corporation) that made a noncash charitable contribution in excess of $500, you must attach multiple Forms 8283 to your return. (checked October 31, 2026)⁠^[2]

Your deduction generally will be disallowed if you fail to attach a required Form 8283 to your return, or fully complete Form 8283 by omitting required information or submitting non-responsive language.

Your deduction will not be disallowed if your failure to submit the required information was due to reasonable cause and not willful neglect.⁠^[2]

If all required information does not fit on the relevant line, include an attachment with the information that did not fit.

Common mistake: You may not indicate that the information is "available upon request." Such a statement will cause the filing of your Form 8283 to be treated as incomplete or non-responsive.⁠^[2]

File Form 8283 with your tax return for the year you contribute the property and first claim a deduction.⁠^[2]

Caution: You must attach the completed Form 8283 with all the required signatures to your tax return, either as a PDF attachment when electronically filed, or mailed to the IRS with Form 8453.⁠^[2]