Name and identifying number
The name and number from your tax return, the name and number of the entity that originally reported the contribution if different, and a box for a family pass-through entity.
8283
Noncash Charitable Contributions
- Agency
- IRS
- Revision
- Rev. December 2025
- Fillable fields
- 117
- Pages
- 2
- Official source
- IRS form page
- Checked
- October 21, 2026
Form 8283: Noncash Charitable Contributions
Form 8283, Noncash Charitable Contributions, reports information about property given to charity, such as clothing, household items, vehicles, securities, art, real estate or a conservation easement. The IRS About page says individuals, partnerships and corporations file it when the amount of their deduction for all noncash gifts is more than $500. The form says to attach one or more Forms 8283 to your tax return if you claimed a total deduction of over $500 for all contributed property.
The form has two sections. Section A covers items (or groups of similar items) with a deduction of $5,000 or less, plus publicly traded securities and certain other property. Section B covers property over $5,000 and has room for a qualified appraiser's declaration and the donee organization's acknowledgment.
The instructions say Form 8283 is not used to figure the deduction, and that out-of-pocket volunteer expenses and gifts by check or credit card are treated as cash contributions instead. You can fill out Form 8283 free in your browser on this page and download the result without an account.
What's on Form 8283
Section A, line 1
Up to four rows, A to D, for donated property of $5,000 or less and publicly traded securities: donee, vehicle box and VIN, description, dates, how acquired, cost, fair market value and the valuation method.
Section B, Part I
Line 2 checks the type of property, from art to digital assets. Line 3 describes each item, its condition, appraised fair market value, cost, bargain sale amount, relevant basis and amount claimed.
Part II: partial interests and restrictions
Lines 4a to 4e for giving less than an entire interest in a property, and lines 5a to 5c with Yes or No questions about restrictions on the donated property.
Parts III and IV: donor and appraiser
Part III is the donor's statement listing items the appraisal values at $500 or less. Part IV is the appraiser's declaration and signature.
Part V: Donee Acknowledgment
The charity confirms it is a qualified organization under section 170(c), gives the date it received the property, says whether it intends an unrelated use, and signs.
How to fill out Form 8283
- 1
Figure the deduction and pick a section
The form says to figure the contribution deduction before completing it. Use Section A for items of $5,000 or less and publicly traded securities, and Section B for items or groups over $5,000.
- 2
Name and identifying number
The instructions say individuals enter an SSN or ITIN and other filers an EIN. A member of a pass-through entity also enters the name and EIN of the entity that originally reported the contribution.
- 3
Section A, columns (a) to (i)
Enter the donee and a description. For a vehicle, check the box and enter the VIN unless Form 1098-C is attached. Columns (e) to (g) can be skipped for items of $500 or less. Column (i) names the method, such as "Thrift shop value" or "Appraisal".
- 4
Section B, Part I
The instructions say a written qualified appraisal from a qualified appraiser comes before Part I. Check the property type on line 2 and complete line 3. A separate Section B is filed for each donee and each item or group of similar items.
- 5
Parts II and III
Complete lines 4a to 4e for a partial interest and lines 5a to 5c if conditions were placed on the gift, with the required statement. In Part III, list any Section B item appraised at $500 or less and sign.
- 6
Get Parts IV and V signed
Before giving Section B to the donee, enter at least your name, identifying number and the property description. The donee signs Part V and returns the form, and the appraiser signs Part IV.
Why fill Form 8283 on indox
You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.
- Fill the form right in your browser, no software to install
- Free to fill and free to download, with no account
- The official blank straight from the IRS, not a copy someone retyped
- Works on a phone, tablet or computer
When to attach it, appraisals and what follows
When to file
The instructions say Form 8283 is filed with the tax return for the year the property is contributed and the deduction is first claimed, and also for any carryover year described in section 170(d).
E-filed returns
The instructions say the Form 8283 data goes in the electronic submission, and the completed form with the required signatures is attached as a PDF or mailed to the IRS with Form 8453.
When the appraisal is attached
The instructions list art with a deduction of $20,000 or more, a deduction of more than $500,000, clothing or household items not in good used condition claimed at more than $500, and certain easements on historic structures.
Vehicles
For a qualified vehicle claimed at more than $500, the instructions say to attach the donee's contemporaneous written acknowledgment, which can be Copy B of Form 1098-C.
If the donee sells the property
Part V says that if the donee disposes of Section B property within 3 years after receipt, it files Form 8282, Donee Information Return, with the IRS and gives the donor a copy.
Incomplete forms
The instructions say the deduction generally will be disallowed if a required Form 8283 is not attached or not fully completed, and that a blank entry or "available upon request" is nonresponsive.
Related forms
8282
Donee Information Return
107 fields, 4 pages
1098-C
Contributions of Motor Vehicles, Boats, and Airplanes
79 fields, 4 pages
1040
U.S. Individual Income Tax Return
199 fields, 2 pages
1065
U.S. Return of Partnership Income
440 fields, 6 pages
1120-S
U.S. Income Tax Return for an S Corporation
390 fields, 5 pages
8453
U.S. Individual Income Tax Transmittal for an IRS e-file Return
23 fields, 2 pages
Who fills out Form 8283?
The instructions say Form 8283 is filed by individuals, partnerships and corporations. In Section B, a qualified appraiser and the donee organization also complete and sign their own parts.
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Questions about Form 8283
When is Form 8283 needed?
The IRS About page says when the deduction for all noncash gifts is more than $500. The instructions add that a group of similar items with a total deduction over $500 also counts.
Section A or Section B?
Section A is for items or groups of $5,000 or less, plus publicly traded securities, certain vehicles, intellectual property and inventory. Section B is for items or groups over $5,000.
Is Form 8283 an appraisal?
No. The instructions say Form 8283 is an appraisal summary, not an appraisal, and a separate qualified appraisal is required for property reported in Section B.
Does Form 8283 figure the deduction?
No. The instructions say not to use it to figure the charitable contribution deduction, and point to the tax return instructions and Pub. 526.
Who signs Part V for the charity?
The instructions say an official authorized to sign the organization's tax returns, or a person specifically designated to sign Form 8283.
What about a contribution carried over from a prior year?
The instructions say a completed copy of the prior year's Form 8283 is attached to the current return, plus a copy of any appraisal that had to be attached before.