You must file one or more Forms 8283 if the amount of
your deduction for each noncash contribution is more than
$500. You must also file Form 8283 if you have a group of
similar items for which a total deduction of over $500 is
claimed. See Similar Items of Property, later. For this
purpose, “amount of your deduction” means your
deduction before applying any income limits that could
result in a carryover. The carryover rules are explained in
Pub. 526. Make any required reductions to fair market
value (FMV) before you determine if you must file Form
8283.
Section A. Include in Section A only the following items.
1. Items (or groups of similar items as defined later) for
which you claimed a deduction of more than $500 but not
more than $5,000 per item (or group of similar items).
2. The following items even if the claimed value was
more than $5,000 per item (or group of similar items):
a. Securities listed on an exchange in which
quotations are published daily,
b. Securities regularly traded in national or regional
over-the-counter markets for which published quotations
are available,
c. Securities that are shares of a mutual fund for which
quotations are published on a daily basis in a newspaper
of general circulation throughout the United States,
d. Certain other securities even though the securities
do not meet any of the criteria described in paragraphs
2.a through 2.c above (for more information, see Treasury
Regulation 1.170A-13(c)(7)(xi)(B)),
e. A vehicle (including a car, boat, or airplane) if your
deduction for the vehicle is limited to the gross proceeds
from its sale and you obtained a contemporaneous written
acknowledgment,
f. Intellectual property (as defined later), or
g. Inventory or property held primarily for sale to
customers in the ordinary course of your trade or
business.
Section B. Include in Section B only items (or groups of
similar items) for which you claimed a deduction of more
than $5,000. Do not include items reportable in Section A.
Items reportable in Section B require a written appraisal
by a qualified appraiser. You must file a separate Form
8283, Section B, for each donee organization and each
item of property (or group of similar items).
You must also file Form 8283, Section B if you are
contributing a single article of clothing or household item
over $500 that is not in good used condition.
Similar Items of Property
Similar items of property are items of the same generic
category or type, such as coin collections, paintings,
books, clothing, jewelry, nonpublicly traded stock, land, or
buildings.
Example. You claimed a deduction of $400 for
clothing, $7,000 for publicly traded securities (quotations
published daily), and $6,000 for a collection of 15 books
($400 each). Report the clothing and securities in
Section A and the books (a group of similar items) in
Section B.
it is possible you misidentified a contribution so the IRS thinks form 8283 is required when it isn't. the non-cash amount will appear on schedule A line 12 for 2019
we can't see your return. review your contributions and especially what makes up the amount on line 12.
if you did make a contribution that requires the form then you entered it incorrectly. a proper entry would have generated the form.
