Form 8283: Noncash Charitable Contributions

Form 8283 is generally used to report certain noncash charitable contributions when claiming a federal tax deduction for donated property.

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Introduction

Form 8283, Noncash Charitable Contributions, is a federal tax form generally used to report certain noncash charitable contributions when a taxpayer claims a charitable contribution deduction. The form provides information about donated property and the organization receiving the contribution.

This guide provides general information about Form 8283, including who may use the form, the information commonly needed, and the basic process for completing it. The information is intended to provide a simple overview of Form 8283 and its general purpose.

What Is Form 8283?

Form 8283 is generally used to provide information about certain noncash charitable contributions that are claimed as deductions on a federal tax return. Noncash contributions may include property, equipment, securities, vehicles, or other eligible property donated to a qualified organization.

Form 8283 generally provides information about the donated property, the taxpayer making the contribution, the charitable organization, and, when applicable, the valuation of the donated property. The form may also require information from an appraiser or the organization receiving the contribution depending on the type and amount of the contribution.

Who Uses Form 8283?

Form 8283 is generally used by taxpayers who make qualifying noncash charitable contributions and need to provide information about those contributions when claiming a federal charitable contribution deduction. Individuals and certain other taxpayers may use the form when applicable to their tax reporting.

The filing requirements can depend on the type of property donated, the amount of the contribution, the taxpayer’s circumstances, and other applicable requirements. Not every charitable contribution requires Form 8283, and taxpayers should determine whether the form applies to their specific contribution.

What Information Is Needed?

The information needed to complete Form 8283 generally comes from the taxpayer’s donation records, property records, charitable organization records, and other supporting documentation. Accurate records can help support the information reported about the donated property.

Common information includes:

Taxpayer name and identifying information
Description of donated property
Date of contribution
Date the property was acquired
Description of how the property was acquired
Cost or other basis of the property
Fair market value information
Information about the charitable organization
Appraisal information when applicable
Appraiser information when applicable
Organization acknowledgment when applicable
Supporting donation records

The specific information required may depend on the type of property, value of the contribution, manner in which the property was acquired, charitable organization, appraisal requirements, and other applicable circumstances.

How to Fill Out/Complete Form 8283

Form 8283 is generally completed by identifying the taxpayer, describing the donated property, providing information about the contribution and its value, and completing any applicable sections based on the type and amount of the noncash contribution.

The basic process is to gather donation and property records, identify the charitable organization, describe the donated property, provide applicable acquisition and valuation information, complete any required organization or appraisal information, and review Form 8283 before submitting it with the applicable tax return. Taxpayers should retain Form 8283 and supporting contribution records with their tax files.

Section 1

Provide the taxpayer’s identifying information and the applicable information requested for the noncash contribution.

The information should generally agree with the taxpayer’s federal tax return, donation records, and other applicable tax documents. Review the information carefully before continuing with the form.

Section 2

Describe the donated property. This generally includes providing enough information to identify the property that was contributed to the charitable organization.

The description should generally be supported by the taxpayer’s donation records and property documentation. Taxpayers should retain records that help establish what property was donated and when the contribution occurred.

Section 3

Provide information about the property’s acquisition. This may include the date the property was acquired, the manner in which it was acquired, and other applicable information requested by Form 8283.

The information should generally be based on the taxpayer’s purchase records, financial records, prior tax records, or other documentation supporting the property’s history. Accurate acquisition information can help support the contribution reporting.

Section 4

Enter applicable information about the donated property’s value. This generally involves reporting information used to determine or support the value of the property for the charitable contribution.

The valuation information should generally be supported by appropriate records and documentation. Depending on the property and contribution, additional valuation or appraisal information may be applicable.

Section 5

Provide information about the charitable organization receiving the contribution. This generally includes identifying the organization and providing other information requested by the form.

The taxpayer should generally review the organization information against the donation receipt or other acknowledgment received from the charitable organization. Supporting documentation should be retained with the taxpayer’s tax records.

Section 6

Complete applicable appraisal information when required. Certain noncash contributions may require information from a qualified appraiser or other valuation documentation.

The applicable appraisal information should generally be supported by the relevant appraisal and property records. Taxpayers should retain copies of applicable appraisal documents and other supporting records.

Section 7

Complete any applicable organization acknowledgment or other information requested by Form 8283. Depending on the contribution, the charitable organization may be required to provide information or acknowledge receipt of the donated property.

The applicable information should generally agree with the organization’s records and the taxpayer’s contribution records. Any required acknowledgment should be reviewed before the form is submitted.

Final Review

Review Form 8283 after completing all applicable sections. Check the taxpayer information, property description, contribution date, acquisition information, valuation information, charitable organization information, appraisal information, and other applicable entries.

A final review can help identify incorrect or incomplete information before Form 8283 is submitted with the applicable tax return. Taxpayers should retain a copy of Form 8283, donation receipts, property records, appraisal records when applicable, and supporting tax records with their files.

Common Mistakes

Common Form 8283 mistakes may include providing an incomplete description of donated property, entering incorrect property information, reporting an unsupported value, or providing information that does not agree with the taxpayer’s donation or property records. Errors involving the charitable organization or contribution date can also affect the reporting of the contribution.

Other mistakes may include failing to complete an applicable appraisal section, overlooking required organization acknowledgment, using incorrect acquisition information, failing to retain supporting documentation, or submitting the form with incomplete information. Reviewing Form 8283 and the supporting contribution records before filing can help identify potential errors.

Related IRS Forms

Taxpayers may encounter additional federal tax forms when reporting charitable contributions, itemized deductions, property transactions, income, and other applicable tax information. Different forms are generally used for different types of tax reporting.

Common related forms include:

Form 1040 for individual federal income tax reporting
Schedule A for certain itemized deductions
Form 709 for certain federal gift tax reporting
Form 4797 for certain sales or exchanges of business property
Form 8949 for certain sales and dispositions of capital assets
Schedule D for certain capital gains and losses
Form 1098-C for certain vehicle contributions

The appropriate form depends on the taxpayer’s circumstances, type of property, contribution, tax deduction, transaction, and other applicable tax requirements.

Where to File or Submit

Form 8283 is generally submitted with the applicable federal tax return when required. The form is generally used as supporting information for certain noncash charitable contribution deductions.

Taxpayers should review the applicable filing requirements before submitting Form 8283. A copy of the completed form, donation records, charitable organization acknowledgment, appraisal documentation when applicable, and supporting property records should generally be retained for the taxpayer’s files.

Current IRS Form & Instructions

Taxpayers should use the applicable version of Form 8283 and its instructions when reporting noncash charitable contributions. Federal tax forms and requirements can change, so the version used should correspond with the applicable tax period and filing circumstances.

Before submitting Form 8283, taxpayers should review the form and instructions and confirm that the information entered agrees with their donation, property, valuation, charitable organization, and tax records. This can help identify potential errors before the form is submitted.

Important Information / Disclaimer

This Form 8283 guide is provided for general informational purposes only and is intended to provide a basic overview of Form 8283 and common information associated with reporting certain noncash charitable contributions. This information is not tax, legal, accounting, or financial advice, and Form 8283 requirements can vary depending on the taxpayer, type of property, contribution amount, charitable organization, valuation, and other applicable circumstances.

Taxpayers are responsible for determining their applicable tax, deduction, filing, recordkeeping, valuation, and reporting requirements. The information on this page may not cover every situation, exception, or special rule that may apply. When appropriate, taxpayers should consider seeking assistance from a qualified tax professional or other qualified advisor regarding their specific charitable contribution, noncash donation, valuation, deduction, or Form 8283 filing requirements.