Yes you will need an appraisal.
The 8283 Form must be completed according to the nature and value of the property and attached to the tax return for the following:
• Any personal property with a claimed deduction exceeding $500 but less than $5,000, the client must complete Section A of the Form 8283 and attach it to the tax return (this includes donation of household contents exceeding claimed $500);
• Any personal property with a claimed deduction of $5,000 or more, Section B of IRS Form 8283 must be completed
(including “qualified appraiser’s” and donor’s signatures)
and attached to the tax return. A qualified appraisal must be prepared for the donated property.
Qualified appraisal: An appraisal document that is made, signed, and dated by a qualified appraiser.
