Donating property to a qualified charity can potentially qualify for a charitable contribution deduction, but noncash donations require more documentation than simply writing down the amount you think the property is worth. 

IRS Form 8283, Noncash Charitable Contributions, is used to report information about noncash charitable contributions when the applicable deduction exceeds $500. The form helps the IRS understand what was donated, who received it, how it was valued, and what deduction is being claimed.  

The rules become more detailed when the deduction is more than $5,000. In those cases, Form 8283 Section B generally applies and a qualified appraisal is usually required, subject to specific exceptions.  

This guide explains the current Form 8283 instructions 2026, how to complete Form 8283 Section A and Section B, when an appraisal is required, how vehicle and household-item donations are handled, and where to find the official Form 8283 PDF. 

Important: The IRS currently lists Form 8283 and its instructions with a December 2025 revision. The IRS states that future developments will be posted on its Form 8283 page. Check the official IRS page for the applicable revision before filing.  

What Is IRS Form 8283? 

IRS Form 8283 is used to report information about noncash charitable contributions claimed as deductions on a federal tax return.  

A noncash contribution can include property such as: 

• Clothing  
• Furniture  
• Household goods  
• Vehicles  
• Artwork  
• Securities  
• Real estate  
• Equipment  
• Certain intellectual property  
• Other property donated to a qualified organization  

Form 8283 is not used to calculate the charitable deduction itself. The IRS says the form is used to provide information about the donated property, while the deduction is determined under the applicable tax rules and instructions.  

It also is not used for ordinary cash contributions such as: 

• Cash donations  
• Checks  
• Credit card donations  
• Certain out-of-pocket expenses for volunteer work  

Those are handled under the applicable cash-contribution rules.  

For taxpayers who are also dealing with other IRS forms, our IRS Form 8949 guide explains a separate reporting requirement for capital asset transactions. 

Who Must File Form 8283? 

Individuals, partnerships, and corporations generally file Form 8283 when the applicable deduction for noncash contributions is more than $500.  

There is an important distinction between an individual taxpayer and certain corporations. 

For individuals, partnerships, and many corporations, the $500 threshold generally determines whether Form 8283 is required. 

For C corporations, special rules can apply. For example, certain C corporations generally use a $5,000 threshold, while personal service corporations and closely held corporations can have different requirements.  

Partnerships and S corporations also have special Form 8283 rules. If a partnership or S corporation claims a deduction for noncash gifts over $500, it generally must file Form 8283 with its applicable return.  

If you are a partner or shareholder receiving an allocation of a noncash charitable contribution from a pass-through entity, additional Form 8283 filing requirements can apply.  

When Is Form 8283 Required? 

For an individual taxpayer, Form 8283 is generally required when the claimed deduction for a noncash contribution or group of similar items is more than $500.  

A key point is that the threshold is not simply based on the total value of everything donated during the year. 

The IRS looks at the amount of the deduction for an individual contribution or group of similar items, subject to the specific rules in the instructions.  

Example 

Suppose you donate: 

• Clothing worth $700  
• Furniture worth $400  
• Books worth $300  

If the applicable rules result in more than $500 of noncash deductions, Form 8283 may be required. 

Do not assume that several small donations can always be treated separately. The IRS has specific rules for groups of similar items.  

Form 8283 Section A vs. Section B 

Section A generally covers noncash contributions of $5,000 or less per item or group of similar items, while Section B generally applies when the claimed deduction exceeds $5,000 per item or group of similar items. There are important exceptions, so the type of property matters too.  

The IRS specifically says publicly traded securities generally belong in Section A even when their claimed value exceeds $5,000.  

This is why you should not choose Section A or B based solely on the dollar amount. 

Why the $5,000 Threshold Matters 

The $5,000 threshold is important because Section B generally brings additional documentation requirements, including a qualified appraisal by a qualified appraiser for applicable property.  

There are exceptions for certain types of property, so check the current IRS instructions before assuming an appraisal is required. 

Form 8283 Instructions 2026: What You Need to Know 

The IRS currently provides Form 8283 and its instructions with a December 2025 revision, which is the current published version available as of September 2026.  

Before completing the form, collect: 

• Your tax identification information  
• Charity’s legal name  
• Charity’s address  
• Date of contribution  
• Description of donated property  
• Fair market value  
• How you acquired the property  
• Approximate acquisition date  
• Cost or adjusted basis, when required  
• Appraisal, if required  
• Written acknowledgment from the charity  
• Vehicle acknowledgment, when applicable  

Keeping this information together before starting can reduce errors. 

The IRS also stresses that required sections should be fully completed. Missing required information or using nonresponsive language can result in an incomplete Form 8283.  

How to Fill Out Form 8283 

To fill out Form 8283, identify the taxpayer and charity, describe the donated property, report its fair market value and other required information, then complete Section A or Section B based on the property and deduction rules. 

Step 1: Enter Your Taxpayer Information 

Start with the name and taxpayer identification number shown on your tax return. 

Individuals generally use their SSN or ITIN, as applicable. 

Other filers generally use an EIN.  

Make sure the name and identification number match the tax return to which Form 8283 will be attached. 

Step 2: Identify the Charitable Organization 

Enter the qualified organization’s name and other requested information accurately. 

You should have documentation showing: 

• Organization name  
• Address  
• Contribution date  
• Description of property  
• Amount or value acknowledged by the organization  

The organization must generally be eligible to receive deductible charitable contributions under the applicable rules. 

Step 3: Describe the Donated Property 

Describe the property clearly enough that someone unfamiliar with it can understand exactly what was donated. 

A vague description such as: 

Household items 

may not provide enough detail for a higher-value contribution. 

A better description could identify: 

Dining table, six wooden chairs, solid wood construction, good used condition 

The IRS instructions state that the amount of detail should take the value and nature of the property into account.  

Step 4: Determine Fair Market Value 

Fair market value (FMV) is generally the value used to determine the amount of a noncash charitable contribution, subject to applicable tax rules and limitations. 

For many donated items, FMV is not necessarily what you originally paid. 

For example, if you purchased a sofa for $2,000 several years ago and donate it when its current used value is $600, the original purchase price does not automatically establish the deductible value. 

The IRS directs taxpayers to Publication 561 for guidance on determining the value of donated property.  

Step 5: Enter How You Acquired the Property 

Form 8283 may require you to explain whether you purchased, inherited, received as a gift, or otherwise acquired the property. 

This information helps establish the history of the donated property. 

For Section A contributions over $500 but not over $5,000, the IRS specifically lists acquisition method and approximate acquisition date among the information that may be required.  

Step 6: Determine Your Cost or Other Basis 

Your cost or other basis is the tax basis used under the applicable rules and may differ from the property’s current fair market value. 

For certain Section A contributions, the IRS asks for the cost or other basis and adjustments, subject to exceptions such as publicly traded securities.  

Do not automatically enter the current FMV as your basis. 

How to Complete Form 8283 Section A 

Use Section A for qualifying noncash contributions of more than $500 but not more than $5,000 per item or group of similar items, along with certain property that the IRS specifically directs taxpayers to report in Section A.  

Section A can include: 

• Clothing  
• Household goods  
• Certain vehicles  
• Publicly traded securities  
• Certain intellectual property  
• Inventory  
• Other qualifying property  

For contributions between $500 and $5,000, the IRS generally expects information such as: 

• Name of charitable organization  
• Contribution date  
• Description of property  
• Fair market value  
• Method used to determine FMV  
• Condition of real or tangible property  
• How the property was acquired  
• Approximate acquisition date  
• Cost or other basis when required  

Publicly Traded Securities 

Publicly traded securities generally remain in Section A even when the claimed value exceeds $5,000.  

This is an important exception to the normal $5,000 Section A/Section B distinction. 

Vehicle Contributions 

A qualified vehicle can generally be reported in Section A when the deduction is limited to the vehicle’s gross proceeds and the required contemporaneous written acknowledgment is obtained.  

Different rules can apply when the claimed value is more than $5,000 and is not limited to gross proceeds. 

How to Complete Form 8283 Section B 

Section B is generally used for a noncash contribution when the claimed deduction exceeds $5,000 per item or group of similar items, unless a specific exception applies.  

Section B has additional documentation requirements. 

You may need: 

• A qualified appraisal  
• Qualified appraiser information  
• Donor statement  
• Donee acknowledgment  
• Detailed property description  
• Fair market value  
• Basis information  
• Other supporting information  

Part I: Information on Donated Property 

Part I identifies and describes the property that was donated and provides appraisal-related information. 

The IRS requires you to obtain a qualified written appraisal from a qualified appraiser before completing Part I for applicable contributions.  

The description should be detailed enough for someone unfamiliar with the property to identify it. 

For example, for artwork, you may need details such as: 

• Artist  
• Title  
• Medium  
• Dimensions  
• Date or period  
• Condition  
• Other identifying information  

The required level of detail depends on the property. 

Part II: Taxpayer Statement 

Part II contains taxpayer information and statements required for applicable Section B contributions. 

Review the form carefully because not every Section B contribution requires every part to be completed in exactly the same way. 

Part III: Donor Statement 

Part III is used for certain items in Section B that have an appraised value of $500 or less.  

This can matter when a larger donation contains individual items with lower values. 

Part IV: Appraiser Declaration 

Part IV is completed by the qualified appraiser when applicable. 

The appraiser must meet the IRS requirements for a qualified appraiser and provide the required declaration and information. 

Part V: Done Acknowledgment 

The charitable organization generally completes and signs Part V for applicable Section B contributions.  

The signature confirms receipt of the donated property and does not mean the organization agrees with the appraised value.  

The donor should provide a copy of Section B to the donee organization. 

Do You Need an Appraisal for Form 8283? 

Generally, a qualified appraisal is required when you claim a deduction of more than $5,000 for donated property other than property covered by an applicable exception.  

The appraisal requirement is one of the biggest differences between Section A and Section B. 

Property That Can Have Different Rules 

The IRS provides exceptions for certain contributions, including: 

• Publicly traded securities  
• Certain qualified vehicles  
• Certain inventory  
• Certain intellectual property  
• Other property covered by specific rules  

Do not assume that every donation above $5,000 requires an identical appraisal process. 

What Is a Qualified Appraisal? 

A qualified appraisal is an appraisal that meets the IRS requirements and is prepared by a qualified appraiser.  

The IRS says the appraisal must include enough information to identify the property and satisfy the applicable appraisal requirements.  

The appraisal must generally be obtained within the required timing period, including before the due date of the return on which the deduction is first claimed, including extensions.  

A common mistake is waiting until after filing to think about the appraisal. 

For a large noncash donation, determine the appraisal requirement before filing the tax return. 

How to Report Donated Clothing or Household Items 

Clothing and household items can qualify for a charitable deduction only when the applicable requirements are met, and additional rules apply when donated items are not in good used condition. 

For noncash contributions over $500 but not over $5,000, Section A generally applies. 

However, the IRS has a special rule for a single article of clothing or household item that is not in good used condition or better. 

If you claim a deduction of more than $500 for such an item, Form 8283 Section B and a qualified appraisal are generally required.  

This means you should not assume that a large donation of damaged or unusable household goods can be reported like ordinary used clothing. 

Example 

You donate used clothing in good condition with a claimed deduction of $1,200. 

That generally falls under the Section A rules. 

But suppose you donate one damaged collectible household item and claim a $700 deduction. 

The special rule for items not in good used condition can cause Section B and appraisal requirements to apply.  

How to Report a Vehicle Donation on Form 8283 

Vehicle donations have special rules, and the correct Form 8283 treatment depends partly on how the charity will use or dispose of the vehicle and the amount of the deduction. 

The IRS treats cars, boats, and airplanes as qualified vehicles when the applicable requirements are met. 

If the deduction is limited to the vehicle’s gross proceeds and you have the required contemporaneous written acknowledgment, the contribution is generally reported in Section A.  

If the claimed value is more than $5,000 and is not limited to gross proceeds, additional Section B rules may apply. 

For applicable vehicle donations, Form 1098-C or another required contemporaneous written acknowledgment may need to be attached to the tax return.  

Before claiming the deduction, keep: 

• Vehicle identification number (VIN)  
• Charity acknowledgment  
• Donation date  
• Description of vehicle  
• Sale or disposition information when provided  
• Form 1098-C, if applicable  

The IRS also provides specific guidance for charitable vehicle donations.  

Can Form 8283 Be Filed Electronically? 

Yes, Form 8283 can be included with an electronically filed tax return. 

The IRS instructions state that taxpayers filing electronically must include the Form 8283 information in the electronic submission. Required signatures must be handled according to the applicable electronic filing process.  

The IRS also says that a completed Form 8283 with required signatures may need to be attached as a PDF when electronically filed. 

If the return is being filed using Form 8453 procedures, the signed form may need to be mailed according to the IRS electronic-filing requirements.  

The exact electronic filing process can depend on the tax software and return type. 

Form 8283 PDF: Where Can You Get the Current Form? 

The best place to get the current Form 8283 PDF is the official IRS website. 

The IRS’s Form 8283 page provides: 

• Current Form 8283 PDF  
• Form 8283 instructions  
• Related IRS information  

Get the official IRS Form 8283 PDF and instructions 

As of September 2026, the IRS lists Form 8283 with a December 2025 revision, and the instructions are also revised December 2025.  

If you search for a Form 8283 fillable PDF, be careful with third-party copies. A downloaded form may be outdated even if the page is still online. 

For tax filing, use the version applicable to the return you are preparing. 

What Happens If You Don’t File Form 8283? 

If Form 8283 is required and you fail to attach it or leave required information incomplete, the IRS may disallow the deduction.  

The IRS specifically warns that a deduction can generally be disallowed when the taxpayer fails to: 

• Attach a required Form 8283  
• Fully complete the form  
• Obtain a required appraisal  
• Complete Section B when required  
• Attach certain required appraisals  

The IRS also notes an exception when the failure resulted from reasonable cause and not willful neglect.  

That does not mean missing documentation should be treated casually. 

If your donation is significant, make sure the required paperwork is complete before filing. 

Common Form 8283 Mistakes to Avoid 

Most Form 8283 problems come from using the wrong section, missing appraisal requirements, weak property descriptions, or incomplete signatures and acknowledgments. 

Choosing Section A or B Based Only on Value 

The $5,000 threshold is important, but it is not the only factor. 

Publicly traded securities and certain other property can remain in Section A even above $5,000.  

Assuming Every Donation Needs an Appraisal 

A qualified appraisal is generally required for applicable property over $5,000, but the IRS provides exceptions. 

Check the property type before ordering an appraisal. 

Using the Purchase Price as FMV 

What you paid for an item years ago is not automatically its current fair market value. 

Using a Vague Property Description 

A description such as “clothes” or “furniture” may not provide enough information for a higher-value contribution. 

Forgetting the Charity’s Signature 

For applicable Section B contributions, the donee organization generally must complete and sign the acknowledgment section.  

Waiting Too Long to Get an Appraisal 

If an appraisal is required, do not wait until after filing. 

The IRS has specific timing requirements for qualified appraisals.  

Treating Digital Assets as Publicly Traded Securities 

The IRS states that digital assets are not considered publicly traded securities for Form 8283 purposes unless the digital asset is publicly traded stock or indebtedness. If the value of the digital asset exceeds $5,000, appraisal requirements can apply.  

Forgetting Similar Items 

The IRS requires taxpayers to consider groups of similar items when determining whether the $500 and $5,000 thresholds are met.  

Case Study: A $7,500 Noncash Donation 

This is an illustrative example, not a reported client case. 

Suppose a taxpayer donates artwork to a qualified charitable organization and claims a $7,500 deduction. 

The taxpayer should not simply enter “$7,500” on the tax return. 

The taxpayer first needs to determine: 

• Whether the organization qualifies.  
• The artwork’s fair market value.  
• Whether the $7,500 contribution requires Section B.  
• Whether a qualified appraisal is required.  
• Whether the appraiser meets the IRS requirements.  
• What information must be entered in Section B.  
• Whether the charitable organization must complete the done acknowledgment.  
• Whether additional supporting documentation must be attached.  

Because the claimed deduction is more than $5,000 and the property is artwork rather than publicly traded securities, the taxpayer would generally need to follow the Section B and appraisal rules.  

The important lesson is that the tax deduction is not supported by the donation receipt alone. For larger noncash gifts, valuation and documentation requirements become much more detailed. 

Form 8283 Filing Checklist 

Before filing your return, review the following: 

• Confirm the organization is a qualified charitable organization.  
• Confirm the donation date.  
• Determine the property’s fair market value.  
• Determine whether similar items must be grouped.  
• Determine whether Form 8283 is required.  
• Choose Section A or Section B.  
• Obtain a qualified appraisal if required.  
• Confirm the appraiser meets IRS requirements.  
• Complete the property description.  
• Record acquisition information when required.  
• Keep cost or basis records.  
• Obtain the charity’s acknowledgment.  
• Complete required signatures.  
• Attach required supporting documents.  
• Keep copies with your tax records.  

For taxpayers who regularly deal with multiple IRS forms, Accounts Confidant also provides guides covering IRS Form 8821 and IRS Form 8949. 

Final Takeaway 

IRS Form 8283 is a documentation form for noncash charitable contributions, not a form that by itself determines your charitable deduction. 

For most taxpayers, the key decisions are: 

• More than $500: Determine whether Form 8283 is required.  
• $500 to $5,000: Section A generally applies.  
• More than $5,000: Section B generally applies, subject to exceptions.  
• Large noncash property: Check whether a qualified appraisal is required.  
• Vehicle donation: Follow the special vehicle documentation rules.  
• Clothing and household goods: Pay attention to condition and valuation rules.  
• Electronic filing: Include the required Form 8283 information and attachments.  
• Current form: Use the IRS version applicable to your tax year.  

The current IRS instructions emphasize that Sections A and B must be fully completed when applicable, and that missing required information, appraisals, or forms can put the deduction at risk.  

For the most current Form 8283 PDF and instructions, use the IRS’s official Form 8283 page rather than relying on an old third-party copy. 

Frequently Asked Questions

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Article Name

IRS Form 8283: 2026 Instructions, PDF & How to File

Description

Learn when IRS Form 8283 is required, how to fill it out, Section A vs. B, appraisal rules, vehicle and clothing donations, and where to get the Form 8283 PDF.

Author

Jeffrey Johnson

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Accounts Confidant

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