Form 8283

Form 8283: IRS guide to reporting noncash charitable donations

What is Form 8283?

Form 8283 is the IRS form for reporting noncash charitable contributions. You use it to describe property you gave to a qualified charity, such as clothing, furniture, electronics, vehicles, artwork or stock. The deduction is based on the current fair market value of what you donated, not on what you originally paid for it.

You file Form 8283 only when your total noncash donations for the year add up to more than $500. Cash gifts are not reported here. The form is attached to the tax return on which you claim the deduction, and individuals claim noncash gifts as itemized deductions on Schedule A.

When do you need to file Form 8283?

You need Form 8283 when the combined fair market value of all your noncash gifts to charity is more than $500 for the tax year. This is a yearly total across every charity, not a per-donation limit. Similar items, such as all clothing donated during the year, are grouped together and valued as one category.

People who commonly file it include:

• Donors clearing out clothing, furniture or household goods to Goodwill or the Salvation Army
• Anyone gifting a used car, boat or other vehicle to a charity
• Investors donating appreciated stock or mutual fund shares
• Business owners donating inventory or equipment

Section A vs Section B

Form 8283 is split into two sections, and the value of your donation decides which one you complete. Most donors only need Section A. Which section applies is based on each item or group of similar items, not on your total.

• Section A: items or groups of similar items valued at $5,000 or less, plus publicly traded securities of any amount. No appraisal is needed.
• Section B: any single item or group of similar items valued at more than $5,000, other than publicly traded securities. Extra documentation is required.

Do you need a qualified appraisal and signatures?

For most donations under $5,000 you do not need an appraisal. Once a single item or group of similar items is worth more than $5,000, the IRS generally requires a qualified appraisal, and you complete Section B. Publicly traded securities are an exception and do not need one.

Section B also calls for two signatures. The qualified appraiser signs a declaration confirming the valuation, and the charity signs to acknowledge receiving the property. The charity cannot act as your appraiser. Missing either signature can leave the form incomplete and put your deduction at risk.

Form 8282 vs Form 8283

These two forms are often confused because their numbers are so close. Form 8283 is filed by you, the donor, to report and support your noncash deduction. Form 8282 is filed by the charity, not by you.

A charity files Form 8282 if it sells, exchanges or otherwise disposes of your donated property within three years of receiving it. The charity must file within 125 days of the disposition and send you a copy. You do not need to do anything with Form 8282 yourself.

Does the new charitable deduction change Form 8283?

Starting with the 2026 tax year, non-itemizers can deduct up to $1,000, or $2,000 for married couples filing jointly, without itemizing. This above-the-line deduction applies only to cash gifts to qualifying charities. Noncash donations do not count toward it.

Because of that, the new deduction does not change how Form 8283 works. To deduct donated property you still itemize your deductions, and you still file Form 8283 whenever your noncash gifts total more than $500 for the year.

Ready to complete Form 8283?

After gathering details about noncash donations, appraisals and charity acknowledgments, the form can be filled out electronically. LuminPDF offers a fillable Form 8283 template that makes it easy to enter information, sign the form and download a completed copy. Try it for free.