Assume I donated two coffee tables in 2025 on separate dates, one valued at $300 and one at $400. As I read the rules, had these similar items had a combined value less than $500, I don't list them on 8283 (I will call this category 1). But because the similar items have a total value over $500, they go on Form 8283, Part A, as I read the rules. I will call this Category 2.
Last year (tax year 2024), Turbo Tax would have populated Form 8283, Part A, with these two Category 2 entries (skipping columns e through g because neither item had a value over $500). Turbo Tax 2024 put them on separate lines (as the IRS instructions dictate), because they were donated on separate dates. And Turbo Tax would have listed them in Part A even had they had a value equal to $1 and $2 (Category 1), even though not required.
This year (2025) Turbo Tax is not populating 8283 with these two items. I put in a dummy item valued at $600 (Category 3), and Turbo Tax put it on 8283 Part A, and asked for the information needed for parts e through g.
In short, as I see it, Turbo Tax 2025 is now treating Category 1 correctly (not listing them on 8283), in contrast to turbo tax 2024 (which was overinclusive). But Turbo Tax 2025 is now treating Category 2 incorrectly (not listing them on 8283), in contrast to turbo tax 2024. I didn't mind being over-inclusive in 2024, but I can't be under-inclusive in 2025.
Has anyone run into this or thought about it? My understanding of the IRS rules may be wrong; 8283 and its instructions are not clear.