Fill out Form 8283 online

Who uses Form 8283

• Individuals who claim a total deduction of over $500 for donated property
• Partnerships and S corporations that claim noncash gifts of more than $500
• Personal service and closely held corporations with noncash gifts over $500; other C corporations only when an item or group is over $5,000
• Partners and S corporation shareholders who receive a share of an entity's noncash contribution
• Qualified appraisers and charities, who complete Parts IV and V of Section B

Before you start

• Your deduction amount, figured with your tax return instructions (the form says to do this first)
• The name and address of each charity that received property
• A description and the condition of each item, and the date you gave it
• When and how you got each item, and your cost or adjusted basis
• The fair market value of each item and the method you used to find it
• For Section B items, the written qualified appraisal; for a vehicle, the VIN and Form 1098-C or other written acknowledgment from the charity

How to fill out Form 8283

1. 1

   Name and identifying number

   At the top of page 1, enter the name(s) shown on your tax return and your identifying number: an SSN or ITIN for individuals, an EIN for other filers. Page 2 asks for the same name and number again. If you are claiming a share of a gift made by a pass-through entity, enter the name and EIN of the entity that first reported it on the next line. Check the family pass-through entity box only if a family pass-through entity made a qualified conservation contribution.

2. 2

   Section A, line 1, columns (a) to (c)

   Use Section A for items or groups of similar items with a deduction of $5,000 or less, and for publicly traded securities and certain other property even if worth more. Use rows A to D; if you gave property on different dates, enter each contribution and its date on a separate row. Enter the charity's name and address in column (a). In column (b), check the box for a vehicle and enter the VIN unless you attach Form 1098-C or other written acknowledgment. In column (c), describe the item and its condition; for a vehicle, give the year, make, model, condition and mileage, and for securities, the company name, number of shares and kind of security.

3. 3

   Section A, columns (d) to (i)

   Enter the date of the contribution (d), the date you acquired the item (e), how you acquired it, such as purchase, gift, inheritance or exchange (f), and your cost or adjusted basis (g). Enter the fair market value on the date you gave it, or the reduced amount if you had to reduce it (h), and the method you used, such as appraisal, thrift shop value or comparable sales (i). If you enter a reduced amount, attach a statement showing the fair market value and how you figured the reduction. If your deduction for an item is $500 or less, you do not have to complete columns (e), (f) and (g).

4. 4

   Section B, Part I, lines 2 and 3

   Use Section B for an item or group of similar items over $5,000 that does not belong in Section A, and file a separate Section B for each charity. Get the written qualified appraisal before you complete Part I. On line 2, check only one box that describes the property, such as art, other real estate, equipment, nonpublicly traded securities, collectibles, vehicles, clothing and household items, or digital assets; use more forms if more than one box would apply. On line 3, rows A to C, enter a detailed description (a), the physical condition for real or tangible property (b), the appraised fair market value (c), the date and way you acquired it (d) and (e), your cost or adjusted basis (f), and any amount received in a bargain sale (g). Column (h) is only for qualified conservation contributions by partnerships and S corporations and their members, and column (i) is for pass-through entities and their members.

5. 5

   Section B, Part II, lines 4 and 5

   Complete lines 4a to 4e only if you gave less than your entire interest in a property listed in Part I: the property's letter, the amount claimed this year and in prior years, any different charity that received a gift of it in a prior year, where the property is kept, and who has it. Answer lines 5a to 5c only if conditions were placed on the gift, such as limits on the charity's right to use or sell it, and attach the required statement. Part II is not used for qualified conservation contributions.

6. 6

   Section B, Part III, donor statement

   List each item from Part I that the appraisal values at $500 or less, using its letter from line 3 and a short description. Then sign and date as the donor. Complete Part III, if it applies, before you give the form to the charity.

7. 7

   Section B, Parts IV and V, appraiser and charity

   The qualified appraiser completes Part IV: the signed declaration, name, title, business address and identifying number. The charity completes Part V: the date it received the property, whether it intends an unrelated use, its name, EIN and address, and the signature of an authorized official. Before you send the form to the charity, fill in at least your name, identifying number and line 3 column (a), plus column (b) for real or tangible property.

After you fill it out

Attach Form 8283 to your tax return for the year you give the property and first claim the deduction, and also for any carryover year. Partnerships and S corporations attach it to Form 1065 or 1120-S and give a copy to each member who receives a share of the contribution. If you file your tax return electronically, the Form 8283 data goes in the electronic return, and the completed form with all required signatures is attached as a PDF or mailed to the IRS with Form 8453. For Section B, the charity returns the signed form to you, and you give it a copy of Section B.

Signing: Section A has no signature lines; in Section B, the donor signs Part III when it applies, the qualified appraiser signs Part IV, and an authorized official of the charity signs Part V. The form attached to your return must carry all required signatures, but a pass-through entity member's own Form 8283 does not need signatures in Parts III, IV and V.

Questions about Form 8283

Official information

• About Form 8283 (IRS)
• Instructions for Form 8283
• Publication 526, Charitable Contributions
• Publication 561, Determining the Value of Donated Property

Page text last reviewed November 7, 2026.

Related forms

• Schedule AItemized Deductions
• Form 1040U.S. Individual Income Tax Return
• Form 1065U.S. Return of Partnership Income
• Form 1120-SU.S. Income Tax Return for an S Corporation