What is an 8283 and Why do you Care?

What is Form 8283?

Form 8283, Noncash Charitable Contributions, is the IRS form used to report information about noncash donations (like clothing, cars, equipment, or artwork) that you are claiming as a deduction on your tax return.

When do you need it?

You don't need to file this form for every donation. It depends on the total value of your noncash contributions for the tax year:

• Under $500: You generally do not need to file Form 8283. Just keep a record of your donation (like a receipt from the charity).

• Over $500 but $5,000 or less: You must complete Section A of Form 8283 and include it with your tax return.

• Over $5,000: You must complete Section B of the form. This typically requires a qualified appraisal by a professional appraiser to substantiate the value of the item(s) donated.

Who provides it?

It is important to clarify the roles here:

• The Donor (You/The Client): You are responsible for completing the form and attaching it to your own tax return. The charity does not fill this out for you.

• The Charity: While they don't fill out the form, they are required to provide a written acknowledgment for any contribution of $250 or more. If you donated an item worth over $5,000, the charity may also need to sign Part IV of Section B of the Form 8283 to acknowledge they received the donation.

• The Appraiser: For high-value items (over $5,000), a qualified independent appraiser must provide the valuation and sign Section B of the form.