Guides
Form 8283: Noncash Charitable Contributions
Form 8283 is the IRS form you attach to your return when your total deduction for noncash charitable gifts is more than $500 for the year. It reports what you gave, to whom, how you valued it, and, for larger gifts, backs the value with a qualified appraisal. The form has two parts: Section A for smaller donations and publicly traded securities, and Section B for single items or groups valued above $5,000.
The rules tightened for 2026. The One Big Beautiful Bill Act (OBBBA) added a 0.5%-of-AGI floor on itemized charitable deductions, so the first slice of your giving no longer counts. Form 8283 still governs the substantiation, but the deductible amount that flows to Schedule A now sits above that floor.
Who must file Form 8283
You must file Form 8283 if your deduction for all noncash contributions during the year totals more than $500. The threshold looks at the aggregate for the year, not a single gift, so several smaller donations can trigger it together. Cash gifts never go on Form 8283, they belong on Schedule A directly.
Individuals, partnerships, and corporations all use the form. A partnership or S corporation files Form 8283 with its own return and passes the deduction detail through to partners or shareholders on the Schedule K-1. If your noncash giving for the year stays at $500 or below, you skip the form and simply claim the deduction on Schedule A if you itemize.
Property covered includes clothing, household goods, vehicles, art, collectibles, real estate, business inventory, intellectual property, and securities. The valuation method and the section you use depend on the type of property and the dollar amount you claim.
Section A vs Section B: which part you complete
Section A covers items with a claimed deduction of $5,000 or less per item or group, plus certain property regardless of amount. Section B covers single items or groups of similar items valued above $5,000 and generally requires a qualified appraisal. The dividing line is $5,000 per item or per group of similar items, not the total on the return.
Similar items are grouped for this test. Ten separate books worth $600 each are treated as one $6,000 group, which pushes the donation into Section B even though no single book crosses $5,000. The IRS aggregates “similar items of property” donated during the year to the same or different donees.
| Feature | Section A | Section B |
|---|---|---|
| Deduction per item or group | $500 to $5,000 | More than $5,000 |
| Qualified appraisal | Not required | Required |
| Appraiser signature (Part IV) | No | Yes |
| Donee acknowledgment (Part V) | No | Yes |
| Publicly traded securities | Here, any amount | Not applicable |
| Qualified vehicles (deduction limited to gross proceeds) | Here | Not applicable |
Publicly traded securities go in Section A at any value because their fair market value is objectively verifiable from public quotes, so no appraisal applies. Qualified vehicles, where your deduction is limited to the charity’s gross sale proceeds shown on Form 1098-C, also stay in Section A regardless of amount.
The $5,000 qualified appraisal rule
For most property valued above $5,000, you need a qualified appraisal, complete Section B, and have both the appraiser and the receiving charity sign the form. The appraisal must be performed by a qualified appraiser and signed no earlier than 60 days before the donation date and no later than the return’s due date including extensions. Failing to get it can disallow the entire deduction.
A qualified appraiser is someone with verifiable education and experience in valuing the type of property donated, who regularly performs appraisals for pay, and who is not the donor, the donee, or a party to the acquisition. The appraiser cannot base the fee on a percentage of the appraised value, which the IRS treats as a conflict that voids the appraisal.
Two thresholds sit above the base rule. For a deduction of more than $5,000 you keep the qualified appraisal with your records. For a deduction of more than $500,000 for a single item or group, you must physically attach the full qualified appraisal to the return, not just the signed Section B. Art valued at $20,000 or more also triggers the attachment requirement.
A narrower rule catches low-quality goods. Clothing and household items that are not in good used condition or better are generally not deductible at all, but you may still claim a deduction above $500 for such an item if you attach a qualified appraisal and complete Section B. This closes a common overvaluation gap on bags of worn clothes.
How to fill out Form 8283, step by step
Complete the form after the charity has received the property and, for Section B gifts, after the appraiser and donee have signed. The order matters: the donee signs Part V acknowledging receipt before you finalize your figures, and the appraiser signs Part IV. Work through it in the sequence the IRS lays out.
- Enter your name and taxpayer identification number at the top exactly as they appear on your return.
- In Section A, list each item or group valued at $5,000 or less, the donee’s name and address, the date of the contribution, a description, how and when you acquired it, your cost basis, the fair market value, and the valuation method.
- For property acquired within the past 12 months, or where basis is required, complete the cost-or-adjusted-basis and how-acquired columns fully.
- In Section B Part I, describe each item over $5,000, its physical condition, appraised fair market value, acquisition details, and basis.
- Have the qualified appraiser complete and sign Section B Part IV (the Declaration of Appraiser).
- Have an authorized official of the charity complete and sign Section B Part V (the Donee Acknowledgment).
- Attach Form 8283 to your Form 1040, and attach the full appraisal itself if the deduction exceeds $500,000 or the gift is art of $20,000 or more.
Fair market value is the price a willing buyer would pay a willing seller, not the original purchase price. For used goods, thrift-store and resale-market prices are the usual benchmark. IRS Publication 561 explains valuation methods for the main property types.
The 2026 OBBBA 0.5%-of-AGI charitable floor
Starting with the 2026 tax year, itemizers can deduct only the portion of total charitable contributions that exceeds 0.5% of adjusted gross income. The first 0.5% of AGI in giving is nondeductible. This floor applies to cash and noncash gifts alike, so it changes the deductible amount even though Form 8283 still governs how you substantiate noncash property.
The math is straightforward. A donor with $400,000 of AGI who gives $20,000 loses the first $2,000 (0.5% of $400,000) and deducts the remaining $18,000, still subject to the usual percentage-of-AGI ceilings. Those ceilings continue above the floor: 60% of AGI for cash to public charities, and generally 30% of AGI for appreciated property such as stock or real estate.
Two related OBBBA changes matter for planning. Taxpayers in the top 37% bracket see the tax benefit of itemized charitable deductions capped at a 35% rate, which raises the after-tax cost of large gifts. Separately, non-itemizers regain an above-the-line deduction of up to $1,000 ($2,000 for joint filers) for cash gifts, but that route does not use Form 8283 and is not reduced by the 0.5% floor.
The practical takeaway: bunching several years of donations into one year can lift more of your giving above the single-year 0.5% floor, and donor-advised funds are one vehicle donors use to do that. Whether itemizing beats the standard deduction at all is the first question, since the floor only bites for those who itemize.
Common mistakes that disallow the deduction
The most frequent errors are structural, not arithmetic. Skipping the qualified appraisal on a Section B gift, letting the appraiser sign more than 60 days early, or filing without the donee’s signature can each void the deduction entirely. The IRS treats these substantiation rules as conditions, not formalities.
Overvaluation carries its own penalty. If the claimed value is 150% or more of the correct value and the misstatement causes a tax underpayment, the substantial valuation misstatement penalty is 20% of the underpayment, rising to 40% at 200% or more (a gross valuation misstatement). Getting basis and fair market value right protects both the deduction and against penalties.
Frequently asked questions
Do I need Form 8283 for a $600 donation of used furniture?
Yes. Once your total noncash charitable deductions for the year exceed $500, you must file Form 8283. A single $600 furniture gift crosses that threshold, so you complete Section A, listing the item, the charity, the date, your cost, the fair market value, and how you valued it. No appraisal is needed below $5,000.
What is the difference between Section A and Section B?
Section A is for items or groups deducted at $5,000 or less, plus publicly traded securities and qualified vehicles at any amount. Section B is for single items or groups valued above $5,000 and requires a qualified appraisal, the appraiser’s signature in Part IV, and the charity’s acknowledgment in Part V. The $5,000 line is measured per item or per group of similar items.
When is a qualified appraisal required for Form 8283?
A qualified appraisal is generally required when you claim more than $5,000 for a single item or a group of similar items reported in Section B. It must be signed by a qualified appraiser no earlier than 60 days before the donation and by the return due date. Publicly traded securities and qualified vehicles are exceptions and need no appraisal.
Does the 2026 OBBBA floor change how I file Form 8283?
No, the form and its thresholds are unchanged. The 0.5%-of-AGI floor affects only the deductible amount that flows to Schedule A, not the substantiation you attach. You still file Form 8283 whenever noncash deductions exceed $500, then reduce your total charitable deduction by 0.5% of AGI on the itemized-deduction calculation.
How do I value donated clothing and household goods?
Use fair market value, which for used goods is the resale price a thrift store or secondhand market would charge, not the original purchase price. Items not in good used condition or better are generally nondeductible unless you claim more than $500 and attach a qualified appraisal with Section B. IRS Publication 561 provides valuation guidance by property type.
Can I deduct a donation of appreciated stock on Form 8283?
Yes. Publicly traded stock goes in Section A at any value, with no appraisal, because market quotes establish fair market value. You generally deduct the full fair market value and avoid capital gains tax on the appreciation, subject to the 30%-of-AGI ceiling for appreciated property and the new 0.5% floor for 2026.
What happens if I overstate the value of a donation?
If the claimed value is 150% or more of the correct value and it causes a tax underpayment, a 20% accuracy-related penalty applies, rising to 40% when the value is 200% or more of correct. Beyond penalties, an inadequate appraisal or missing signature can disallow the deduction outright, so accurate valuation and complete paperwork matter.
Reviewed by The Ledgerism Editorial Team. Last reviewed: July 2026.