Form 8283 Noncash Donation Form (2025): Edit Online Free & Download PDF
Noncash Donation Form: Noncash Charitable Contributions
or choose your own copy:
- ✓ Official current version
- ✓ Free download, no account
- ✓ No card, no trial
- ✓ Never uploaded
Form 8283 in short
Form 8283 reports information about donations of property other than cash, such as clothing, cars, stock, art or real estate. You attach it to your tax return when your deduction for all noncash gifts is more than $500. Section A covers smaller items and publicly traded securities. Section B covers items over $5,000 and needs an appraisal and signatures.
| Issued by | Internal Revenue Service (IRS) |
|---|---|
| Current version | Rev. December 2025 (checked 2026-10-25) |
| Who fills it in | Individuals, partnerships and corporations whose deduction for noncash contributions is more than $500. C corporations other than personal service and closely held corporations file only when an item or group of similar items is over $5,000. Partners and S corporation shareholders attach the entity's Form 8283 plus their own. |
| Who receives it | The IRS, attached to the donor's tax return. For Section B, the donee organization signs Part V and the appraiser signs Part IV first. |
| Where to send it | Attach it to your tax return. When you e-file, the Form 8283 data goes in the electronic return and the signed form is attached as a PDF or mailed with Form 8453. |
| Deadline | With the tax return for the year you make the contribution and first claim a deduction, and for any carryover year. |
| Official links | Official page · Official PDF · Official instructions |
How to fill out Form 8283, line by line
| Header | Name and identifying number As shown on your return. If the gift was first reported by a pass-through entity, also enter that entity's name and number. |
| Header | Family pass-through entity box Check only if a family pass-through entity made the noncash contribution, as defined in the instructions. |
| Section A, line 1 (a) to (c) | Donee, vehicle and description Name and address of the charity, a vehicle check box and VIN, and a description and condition of each item or group of similar items. |
| Section A, line 1 (d) to (i) | Dates, cost and value Date given, date and method acquired, cost or adjusted basis, fair market value, and how you found that value. Columns (e) to (g) can be skipped for items of $500 or less. |
| Section B, Part I, line 2 | Type of property Check one box such as art, real estate, equipment, securities, collectibles, intellectual property, vehicles, clothing and household items, or digital assets. |
| Section B, Part I, line 3 | Property details Description, physical condition, appraised value, date and method acquired, cost or basis, and the amount claimed as a deduction. |
| Section B, Part II | Partial interests and restricted use Only if you gave less than your whole interest or the gift came with conditions on its use. |
| Section B, Part III | Donor statement List items in Section B that the appraisal values at $500 or less each, and sign. |
| Section B, Part IV | Declaration of appraiser Signed by the qualified appraiser who prepared the qualified appraisal. |
| Section B, Part V | Donee acknowledgment Signed by an official of the charity authorized to sign its returns. It confirms receipt but does not agree with the value claimed. |
Common mistakes to avoid
- Using Form 8283 for cash, checks, credit card gifts or volunteer expenses. Those are cash contributions.
- Writing 'available upon request' instead of filling in the required information, which makes the filing incomplete.
- Listing an item over $5,000 in Section A when it belongs in Section B.
- Sending Section B to the charity before filling in your name, number and description of the property.
- Not attaching the signed appraisal for art of $20,000 or more, or for any deduction over $500,000 for an item or group.
- Claiming used clothing or household items that are not in good used condition or better without the required appraisal.
- Leaving out the entity's Form 8283 when your deduction comes from a partnership or S corporation.
Questions about Form 8283
When do I need Form 8283?
When your deduction for noncash gifts is more than $500. This includes a group of similar items that together are over $500.
What is the difference between Section A and Section B?
Section A is for items or groups of similar items of $5,000 or less, plus publicly traded securities. Section B is for items over $5,000 and needs a qualified appraisal plus appraiser and donee signatures.
Do I attach the appraisal?
Usually you keep it for your records. The instructions require it to be attached for art of $20,000 or more, a deduction over $500,000 for an item or group, certain historic building easements, and clothing or household items not in good used condition claimed over $500.
I donated a car. What do I need?
Check the vehicle box and enter the VIN, or complete Section B if required. For a vehicle claimed at more than $500, attach the charity's written acknowledgment, which may be Copy B of Form 1098-C. The deduction is generally the smaller of fair market value or the gross sale proceeds, unless an exception applies.
Can I e-file a return with Form 8283?
Yes. Enter the Form 8283 data in the electronic return and attach the signed form as a PDF, or mail it with Form 8453.
Who signs Part V?
An official of the charity who is authorized to sign its tax returns, or someone the charity has designated to sign Form 8283.
Related forms
Tools for this form
Sources
Checked against the official sources on 2026-10-25. PDF Editor Hub is not affiliated with the Internal Revenue Service or any government agency. This page is general information, not legal or tax advice.