Framed artwork donation , $850 art dealer appraised value. Where is it to be claimed?

[Leonard · Accepted solution]

You will claim your deduction for your framed artwork on Form 8283 Noncash Charitable Contributions.

Donations of artwork to a public charity, such as a museum or university with public charity status, can entitle you to deduct the artwork's full fair market value. If you donate art to a private foundation, however, your deduction will be limited to your cost.