Form 8283 Instructions: How to Fill Out Sections A and B (2026)

How to Fill Out Form 8283 (Step by Step)

Form 8283 is an information form. It reports your noncash gifts, but it does not calculate your deduction. Work out what you are deducting first (the fair market value guide covers how), then work through these six steps.

Step 1 — Confirm you need Form 8283

Add up the deduction you are claiming for every noncash gift you made during the year, across all charities. Publication 526 says that if the total is over $500, you must complete Form 8283 and attach it to your Form 1040.

• Counts: clothing, furniture, electronics, books, household goods, vehicles, art, collectibles, stock, real estate.
• Does not count: gifts by cash, check, or credit card, and out-of-pocket volunteer expenses. These are cash contributions and never go on Form 8283, whatever the amount.

The form reports the amount you deduct, so make any required reductions first. For example, the IRS limits a car to its gross sale proceeds in most cases.

Step 2 — Group similar items and choose Section A or Section B

“Similar items” are property of the same general type: clothing, books, furniture, paintings, jewelry, coin collections, nonpublicly traded stock. Add up the deduction for each group, counting gifts to every charity. The IRS’s own example is $2,000 of books to one college, $2,500 to a university and $900 to a third school. That group totals $5,400, so all three gifts go in Section B, on a separate Section B for each school.

If the appraisal values any item in a Section B group at $500 or less, you also sign the Part III donor statement.

Intellectual property and business inventory also go in Section A. Those cases are outside the scope of this guide, so see the instructions.

Step 3 — Fill in Section A, columns (a) through (i)

Section A is line 1 of the form, with rows A through D. Use a separate row for each donation date, and attach a statement if you need more rows.

Columns (e), (f), and (g) are required only when the deduction for the item is more than $500. The form lets you leave them blank for smaller items, but the instructions point to the similar-items rule. If several rows of the same type of property add up to more than $500, fill those columns in on each row. The worked example below shows how.

Never write “available upon request” or leave a required box blank. The IRS treats either as an incomplete form. If you have a reasonable cause for missing information, such as no record of what you paid, attach a statement explaining it.

Step 4 — Complete Section B for anything over $5,000

Section B is a summary of a qualified appraisal. Get the appraisal before you fill in Part I, and file a separate Section B for each charity and for each item, unless the item is part of a group of similar items given to the same charity.

1. Part I, Information on Donated Property. On line 2, check the one box for the property type: art, collectibles, securities, vehicles, clothing and household items, digital assets, and so on. On line 3, describe each item well enough that someone unfamiliar with it could match it to the appraisal. Enter its physical condition and the appraised fair market value, then your date acquired, how acquired, and cost or adjusted basis.
2. Part II, Partial Interests and Restricted Use Property. Complete this only if you gave less than your entire interest or put conditions on how the charity can use the property.
3. Part III, Taxpayer (Donor) Statement. List any item in the group that the appraisal values at $500 or less, and sign the statement. Do this before you send the form to the charity.
4. Part IV, Declaration of Appraiser. The qualified appraiser signs here and enters their identifying number. If more than one appraiser worked on the appraisal, all of them sign.
5. Part V, Donee Acknowledgment. An official authorized to sign the charity’s tax returns, or a person the charity designates to sign Form 8283, signs. Before you send the form to the charity, fill in your name, your identifying number, the description in line 3 column (a), and the condition in column (b). The charity signs and returns the form, and you give it a copy of Section B. The charity is acknowledging that it received the property, not agreeing with your value. If the charity sells the property within three years, it files Form 8282 and sends you a copy.

The qualified-appraisal rules (who can sign it, when it must be dated, how the fee can be set) are covered below.

Step 5 — Report a donated vehicle

A donated car, boat, or airplane that you claim at more than $500 needs the charity’s written acknowledgment, usually Copy B of Form 1098-C. You must attach it, or you cannot take the deduction.

• In Section A, check column (b). In column (c), give the year, make, model, condition, and mileage, for example “2019 Honda Civic, fair condition, 98,000 miles.” Enter the VIN only if you are not attaching the 1098-C.
• If your deduction is limited to the gross proceeds from the charity’s sale, the vehicle goes in Section A at any amount, with no appraisal. The IRS instructions show a car with $15,000 in gross proceeds that is still reported in Section A.
• Section B applies only when you claim fair market value over $5,000 because the charity used the vehicle significantly, materially improved it, or gave or sold it to a person in need.

To check which case you are in, use the car donation tax deduction calculator.

Step 6 — Attach Form 8283 and file

• Report your noncash total on Schedule A (Form 1040), line 12, and attach Form 8283 to the return for the year of the gift.
• E-filing: your software carries the form data, but signatures cannot be e-filed. If your form has Section B signatures, attach the signed Form 8283 as a PDF, or mail it with Form 8453.
• Appraisals: keep them with your records. You must attach a copy when you claim $20,000 or more for art, more than $500 for a clothing or household item not in good used condition, or more than $500,000 for an item or group of similar items. The $500,000 rule does not apply to publicly traded securities, gross-proceeds vehicles, inventory, or intellectual property. Easements on historic buildings have their own attachment rules, covered in the instructions.
• Carryovers: if part of the deduction carries to a later year, attach a copy of this year’s Form 8283 to that year’s return too.

Worked Example: A Section A Filing for Household Donations

A single filer made three noncash donations in 2025, all of property held at least 12 months. Each row’s value falls between the Good-condition and Excellent-condition figures in our clothing and furniture value guides, which is why column (c) records the condition.

How each rule from the steps applies:

• The form is required. The noncash total is $345 + $170 + $300 = $815, which is over $500.
• Everything is in Section A. Clothing comes to $515 across the two charities and furniture to $300. Even counted together as household items ($815), nothing is over $5,000, so there is no appraisal and no signature on the form.
• Every row fills in (e), (f), and (g). Each row is under $500 by itself, but the clothing group comes to $515. Furniture alone is $300, but Section B’s own property box groups “clothing and household items” together, so the cautious reading treats all three rows as one $815 group and completes those columns on Row C too.
• Basis is not the deduction. The filer paid $2,070 for the clothing, but deducts its $515 fair market value. Used clothing and household goods are deducted at what they would sell for now.

Each charity’s receipt backs up its row. Gifts of $250 or more also need a written acknowledgment, which is covered in our guide to charitable donation receipt requirements.

The Qualified Appraisal Requirement

Every Section B item needs a qualified appraisal by a qualified appraiser. A price check or a friend’s estimate does not qualify. The rules come from the Form 8283 instructions and Treasury Regulation 1.170A-17.

• Who can appraise. The appraiser needs a recognized appraiser designation, or the required education plus two or more years of experience valuing that type of property. They must prepare appraisals for pay regularly. You, the charity, and the person who sold you the property generally cannot be the appraiser.
• Standards. The appraisal follows the Uniform Standards of Professional Appraisal Practice (USPAP).
• Timing. The appraisal is signed and dated no earlier than 60 days before you donate. You must receive it before the due date of the return, including extensions, on which you first claim the deduction.
• Fee. The appraiser’s fee cannot be a percentage of the appraised value.

Timing example. You donate a painting on March 1, 2025. The appraisal can be signed no earlier than December 31, 2024. You need it in hand before your 2025 return is due: April 15, 2026, or October 15, 2026 with an extension.

Common Mistakes That Make Form 8283 Incomplete

1. Leaving a required box blank or writing “available upon request.” Either one makes the form incomplete, and the deduction can be disallowed.
2. Getting the Section B signatures in the wrong place. The appraiser signs Part IV, and the charity signs Part V. If it is impossible to get the charity’s signature, attach a detailed explanation of why.
3. Splitting a group across charities to stay under $5,000. The $5,000 test counts every gift of similar items, whichever charity received it.
4. Using retail or original prices in column (h). Fair market value is what a willing buyer would pay a willing seller in the item’s current condition. For everyday goods, start from the Goodwill donation value guide.
5. Forgetting the vehicle acknowledgment. A vehicle claimed at more than $500 needs Form 1098-C or an equivalent acknowledgment attached.
6. Deducting worn-out clothing or household items. Items must be in good used condition or better. The only exception is a single item claimed at more than $500, with a qualified appraisal and Section B attached.
7. Overstating value. Publication 526 sets a 20% penalty when the claimed value is 150% or more of the correct amount and the overstatement led you to underpay by more than $5,000. At 200% or more, the penalty is 40%.

Keep the Records Form 8283 Asks For

Section A asks for details most people do not record when they drop off a bag: the date, the charity’s address, condition, what they paid, and how they arrived at a value. Logging each donation when you make it is easier than rebuilding the list in April. A printable itemized donation checklist covers the basics.

DeductAble logs each donation with its date, charity, and photos. AI identifies each item and matches it to a fair market value from our catalog that you review and approve. At year end it produces an itemized report, and Premium adds a Form 8283 worksheet when your non-cash donations exceed $500.

Frequently Asked Questions

When do I need to file IRS Form 8283?

File Form 8283 when the total deduction you claim for all noncash gifts in the tax year is more than $500. The $500 test is for all noncash gifts combined, not per charity or per item. Attach the form to your Form 1040 for the year you made the gifts. Gifts by cash, check, or credit card are never reported on Form 8283.

Do I list donations of $500 or less on Form 8283?

Listing them is the cautious reading. The form itself lets you leave columns (e), (f), and (g) blank for an item whose deduction is $500 or less, which assumes those items appear on it, and Publication 526 describes Section A as covering $5,000 or less per item or group. The instructions describe Section A as items over $500, so the IRS text is not fully consistent. The $500 test also applies to a group of similar items, so two clothing donations that together come to more than $500 should have columns (e) through (g) filled in.

What is the difference between Section A and Section B on Form 8283?

Section A is for any item or group of similar items with a deduction of $5,000 or less, plus publicly traded securities and gross-proceeds vehicles at any amount. It needs no appraisal and no signatures. Section B is for an item or group of similar items over $5,000, and for a single clothing or household item not in good used condition that is claimed at more than $500. It requires a qualified appraisal, the appraiser’s signature in Part IV, and the charity’s signature in Part V, and you file a separate Section B for each charity.

Who signs Form 8283?

Section A has no signature lines. In Section B, the qualified appraiser signs the Declaration of Appraiser in Part IV, and an authorized official of the charity signs the Donee Acknowledgment in Part V. You sign the Part III donor statement if the appraisal values any item at $500 or less. The charity’s signature confirms that it received the property. It does not mean the charity agrees with the value you claim.

Do I need an appraisal to fill out Form 8283?

Only for Section B. An item or group of similar items with a deduction over $5,000 needs a qualified appraisal, as does a single clothing or household item that is not in good used condition and is claimed at more than $500. Publicly traded securities and vehicles limited to gross proceeds need no appraisal at any amount. For Section A, you determine fair market value yourself and name the method in column (i).

Do I attach the appraisal to my tax return?

In most cases, no. You keep the qualified appraisal with your records. You must attach it when you claim $20,000 or more for art, more than $500 for a single clothing or household item that is not in good used condition, or more than $500,000 for an item or group of similar items other than publicly traded securities, gross-proceeds vehicles, inventory, or intellectual property. Easements on historic buildings have their own attachment rules.

How do I report a donated car on Form 8283?

Check the vehicle box in Section A, column (b), describe the year, make, model, condition, and mileage, and attach Copy B of Form 1098-C. If you do not attach the 1098-C, enter the VIN. When your deduction is limited to the gross proceeds from the charity’s sale, the car stays in Section A at any amount and needs no appraisal. Section B applies only when you claim fair market value over $5,000 under one of the three exceptions.

What happens if I do not file Form 8283 when required?

The IRS can disallow the deduction if you leave off a required Form 8283, leave required boxes blank, write available upon request, or skip a required appraisal. Separately, overstating a value can bring a 20% accuracy penalty when the claimed value is 150% or more of the correct amount and you underpaid your tax by more than $5,000 as a result. At 200% or more, the penalty is 40%.

Are publicly traded securities reported in Section A or Section B?

Section A, at any amount, and no appraisal is needed. Securities that are not publicly traded, such as privately held stock or LLC interests, go in Section B when the deduction is over $5,000. Digital assets do not count as publicly traded securities for Form 8283 unless they are publicly traded stock or debt.

Sources (all checked October 9, 2026):

• Instructions for Form 8283 (Rev. December 2025), IRS
• Form 8283, Noncash Charitable Contributions (Rev. December 2025), IRS
• Publication 526 (2025), Charitable Contributions, IRS
• Publication 561, Determining the Value of Donated Property, IRS
• Treasury Regulation 1.170A-17, Qualified appraisal and qualified appraiser, eCFR