Form 8283

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.