Do I need do fill in section B on form 8283, if I have multiple clothing donations to Goodwill totaling over $5000, and no single donation exceeds $250?

[Mainer]

I've made many small donations of clothing and household goods to Goodwill over the past year, and have entered them in ItsDeductible. No single donation exceeds $250, but the total of all of them is over $5000. I'm trying to understand whether section B of form 8283 needs to be filled in, and if so, is an appraisal required?

[Rachel_W]

No, if no single donation was over $250 you will not need to complete Section B on Form 8283.

Check out the instructions for Form 8283 (Page 5) for more details on Form 8283 Section B requirements: https://www.irs.gov/pub/irs-pdf/i8283.pdf.

[Opus 17]

This is a tricky question.  The IRS does not define a "group of similar items."  If you donated all used clothing, that might be viewed as one large group of similar items, and the IRS could look at your form 8283 and think that you intentionally divided a large donation into many smaller donations to avoid the reporting requirements.  I would be concerned.  You might be at higher risk for an audit.  Make sure you have good documentation of the donations (inventory, descriptions, values, and so on.)