@BrainyBoro Excellent suggestion! Some tax advisors suggest taking pictures of donated items. Records of online cost items are also helpful. The sales prices of properties similar to the donated property are often important in determining the fair market value of the donation.
It’s important to remember IRS audits are done by people. There are audit technique guides, but decisions can be subjective. If you disagree with an IRS examiner you can request to speak with their manager.
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