topic Form 8283 in Deductions & credits

Form 8283

parker1598 — Fri, 11 Apr 2025 00:19:46 GMT

I have a charitable contribution carryover from 2023, but no contributions in 2024 that would require a form 8283. TT did not generate a form 8283 for 2024. Should it have done so?

Do I need to add a form 8283 for 2024 to cover the carryover and include it somehow with my 2024 return, making it impossible to e-file?

Re: Form 8283

AmyC — Tue, 15 Apr 2025 16:53:18 GMT

1. No. See How do I enter a charitable carryover? - TurboTax Support.

2. No. Form 8283 is not used for the carryover.

Re: Form 8283

parker1598 — Tue, 15 Apr 2025 19:43:12 GMT

Thank you for your response.

Note, though, that the instructions for form 8283 (revised Dec 2024) explicitly state: “Also file form 8283 for any carryover year described in section 170 (d)”. Presumably this refers to submitting a COPY of the original 8283 that was filed for the year of the donation. But that, of course, cannot be efiled. For earlier years, IRS allowed efiling of the return, with a subsequent submission of a paper copy of the signed form 8283, using form 8453, but IRS seems to have disallowed that possibility for 2024 — at least for donations over $5,000. That seems to imply that, even in carryover years, the whole return would need to be mailed in paper form.