8283-V

Payment Voucher for Filing Fee Under Section 170(f)(13)

Agency
IRS
Revision
August 2013
Fillable fields
15
Pages
1
Official source
IRS form page
Checked
October 21, 2026
Fill 8283-V online
Page 1 of form 8283-V

Form 8283-V: Payment Voucher for Filing Fee Under Section 170(f)(13)

Form 8283-V is the Payment Voucher for Filing Fee Under Section 170(f)(13). The form describes it as "a statement you send with your check or money order to pay the $500 filing fee that is required if you claim a deduction of more than $10,000 for a charitable contribution of an easement on the exterior of a building in a registered historic district."

The form says a separate $500 filing fee is required for each contribution of this type, and that the deduction will not be allowed if the fee is not paid. The fee can also be paid electronically, and the form says the voucher is then not needed. The voucher is mailed with the payment, separately from the return, at the same time the return is filed.

The PDF can be filled out free in the browser on this page and downloaded without an account.

What's on Form 8283-V

Line 1: identifying number

A social security number for individuals, or an employer identification number for all other filers.

Line 2: tax year

The tax year when the contribution was made, or the fiscal year dates.

Lines 3 and 4: properties and amount

The number of properties requiring the fee, multiplied by $500.00, gives the amount paid by check or money order.

Line 5: type of return filed

Boxes for 1040, 1065, 1120, 1120S and Other.

Line 6: name, phone and address

Name(s) shown on the return, daytime phone number, and the address, with space for a foreign address.

How to fill out Form 8283-V

  1. 1

    Lines 1 and 2

    The form says individuals enter their SSN and all other filers enter their EIN on line 1. Line 2 is the tax year when the contribution was made, or for fiscal year filers, the dates the fiscal year began and ended.

  2. 2

    Lines 3 and 4

    Enter the number of contributions made during the year that need the $500 filing fee, then multiply that number by $500 and enter the result on line 4.

  3. 3

    Lines 5 and 6

    Check the box for the type of return on which the deduction is claimed, then enter the name and address as shown on that return.

  4. 4

    Prepare the payment

    Pay the amount on line 4 by check or money order payable to "United States Treasury." The form says not to send cash and to write "Form 8283-V," the tax year and the identifying number on the payment.

  5. 5

    Detach and mail

    Detach the voucher along the dotted line. Put it and the payment loose in an envelope, not stapled or attached, and mail them separately from the return.

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Where to mail it, timing and fee

Where to mail

The form gives this address: Internal Revenue Service, P.O. Box 9002, Beckley, WV 25802-9002.

When to send

The form says to mail Form 8283-V and the payment at the same time the return is filed.

Not with the return

The form says not to mail Form 8283-V with the return, and not to staple or attach the voucher to the payment or the return.

Fee per contribution

The form says a separate $500 filing fee is required for each contribution of this type, and the deduction will not be allowed if the fee is not paid.

Paying electronically

The form says the fee may be paid electronically, and to search "electronic payment of user fees" at www.irs.gov to find out how. Form 8283-V is then not sent in.

Who uses Form 8283-V?

  • Individuals filing Form 1040

    Line 5 has a box for Form 1040. The form says individuals enter their social security number on line 1.

  • Partnerships filing Form 1065

    Form 1065 is one of the return boxes on line 5. Filers other than individuals enter their employer identification number on line 1.

  • Corporations filing Form 1120 or 1120S

    Line 5 has boxes for Form 1120 and Form 1120S, and an Other box for any other return.

  • Filers who pay electronically

    The form says a filer who pays the fee electronically does not need to send in Form 8283-V.

The voucher is for a filer claiming a deduction of more than $10,000 for a charitable contribution of an easement on the exterior of a building in a registered historic district. Line 5 lists the return types.

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Questions about Form 8283-V

What is the Form 8283-V filing fee for?

The form says it is the $500 filing fee required for a deduction of more than $10,000 for a charitable contribution of an easement on the exterior of a building in a registered historic district.

Is the fee per property?

The form says a separate $500 filing fee is required for each contribution of this type. Line 4 is the number on line 3 times $500.

Is Form 8283-V mailed with the tax return?

No. The form says to mail the voucher and payment separately, at the same time the return is filed, to the Beckley, WV address printed on it.

Who is the check made payable to?

The form says to make the check or money order payable to "United States Treasury" and not to send cash.

Is the voucher needed if the fee is paid online?

The form says that if the fee is paid electronically, Form 8283-V does not need to be sent in.