When do I need Form 8283?
You must file Form 8283, Noncash Charitable Contributions, if the total of your non-cash donations for the tax year is more than $500. That includes donated clothing, furniture, household goods, vehicles, stocks, crypto, real estate, and any other non-cash property. The form attaches to your Form 1040.
Section A handles individual items or groups of similar items valued at $5,000 or less (and publicly traded securities at any value). Section B handles single items or groups of similar items worth more than $5,000 — those require a qualified appraisal and signatures from both the appraiser and the charity.
Section A walkthrough
- Donee name & address: the charity that received the donation. Use the legal name on their 501(c)(3) determination letter.
- Description of property: brief — "Men's clothing, 12 items, good condition"; "Sofa, 7 ft, good condition"; "Apple MacBook Pro 2021".
- Date contributed: the date of the actual donation drop-off or transfer.
- Date acquired: when you originally acquired the property. "Various" is acceptable for grouped items.
- How acquired: Purchase, gift, inheritance, exchange, or other.
- Donor cost basis: what you originally paid. Can be omitted for items held more than a year if FMV is used.
- Fair market value: the amount you're deducting. Be reasonable and document your method.
- Method used to determine FMV: Comparable sales, replacement cost, qualified appraisal, average of public trading prices, etc.
Frequently asked questions
When do I need Form 8283?
When your total non-cash charitable contributions for the year exceed $500.
Section A vs. Section B?
Section A: per-item value of $5,000 or less (and any publicly traded stock). Section B: per-item or grouped value over $5,000, requires a qualified appraisal.
Do I need an appraisal?
Yes, for any single item or group of similar items worth more than $5,000 (other than publicly traded securities). The appraisal must be from a qualified appraiser within the IRS time window.
Can I file Form 8283 electronically?
Yes — most tax software (TurboTax, H&R Block, FreeTaxUSA, TaxAct) supports Form 8283 attachment with e-file.
Is this an official IRS form?
This is a worksheet that mirrors Form 8283 fields. Use it to organize your data, then transcribe onto the official IRS Form 8283 PDF.