Line 1: identifying number
A social security number for individuals, or an employer identification number for all other filers.
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.
A social security number for individuals, or an employer identification number for all other filers.
The tax year when the contribution was made, or the fiscal year dates.
The number of properties requiring the fee, multiplied by $500.00, gives the amount paid by check or money order.
Boxes for 1040, 1065, 1120, 1120S and Other.
Name(s) shown on the return, daytime phone number, and the address, with space for a foreign address.
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.
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.
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.
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.
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.
You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.
The form gives this address: Internal Revenue Service, P.O. Box 9002, Beckley, WV 25802-9002.
The form says to mail Form 8283-V and the payment at the same time the return is filed.
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.
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.
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.
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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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.
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.
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.
The form says to make the check or money order payable to "United States Treasury" and not to send cash.
The form says that if the fee is paid electronically, Form 8283-V does not need to be sent in.