The short answer
IRS Form 8283 is an appraisal summary. It is not the qualified appraisal itself. The form reports information about a non-cash charitable contribution; when the rules require a qualified appraisal, that appraisal is a separate written document.
| Role | Practical responsibility |
|---|---|
| Donor | Gathers property, acquisition, contribution, value, and donee details and is responsible for the return. |
| Appraiser | Prepares the separate appraisal and, when applicable, completes the Declaration of Appraiser. |
| Donee | When required, acknowledges receipt of the described property; this does not approve its appraised value. |
| Tax adviser | Confirms the section, exceptions, attachments, and treatment for the donor’s return. |
Start with the current IRS instructions, not an old threshold chart or a sample from a prior year.
Start with the right document
Four records can sit in the same folder without doing the same job. The official form reports the contribution. Its instructions explain how to complete it. A qualified appraisal supports the value conclusion when required. The donee’s contemporaneous written acknowledgment documents the gift.
| Document | What it does | What it does not do |
|---|---|---|
| Form 8283 | Reports information about the non-cash contribution with the tax return. | It does not calculate the deduction or replace a required appraisal. |
| Form 8283 instructions | Controls the current section, line, signature, and attachment mechanics. | They do not decide whether a particular deduction is allowable. |
| Qualified appraisal | Explains the property, valuation method, relevant facts, and value conclusion. | It does not file the donor’s return. |
| Donee acknowledgment | Confirms receipt and supplies substantiation information. | It does not mean the donee agrees with the appraised value. |
That separation is the backbone of this IRS Form 8283 appraisal guide. If one document is missing, another document does not automatically substitute for it. The companion guide on how a qualified appraisal connects to Form 8283 explains that relationship in more detail.
Choose the likely Section A or Section B lane
Under the December 2025 IRS instructions, Section A generally covers a claimed deduction of more than $500 but not more than $5,000 per item or group of similar items. Section B generally covers more than $5,000 and, for covered property, requires a written qualified appraisal by a qualified appraiser.
| Initial question | Likely lane | What to confirm |
|---|---|---|
| Is the claimed deduction more than $500 but not more than $5,000? | Usually Section A | Property-specific exceptions and how similar items are grouped. |
| Is it more than $5,000 per item or group of similar items? | Usually Section B | Whether a qualified appraisal and Parts IV and V are required. |
| Is the property publicly traded securities, a vehicle, inventory, intellectual property, a partial interest, or another special category? | Special rule may apply | The current Form 8283 and Publication 526 instructions for that property. |
| Is the claimed deduction above an attachment threshold or for a specially treated item? | Extra attachment may apply | Whether the appraisal or other substantiation must accompany the return. |
Do not decide the lane from the object’s asking price or insurance value. The claimed deduction, grouping rules, property type, and current exceptions matter. Ask the tax adviser to confirm the return treatment before signatures are chased.
Free first read
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A free first read gives an on-screen result in 1–3 minutes: a preliminary item category, visible condition and evidence gaps, rough market signals, and whether a human appraisal looks worthwhile. It uses photographs, so attribution, dimensions, hidden condition, provenance, and the formal value conclusion may remain uncertain. It is not a signed appraisal or report and does not determine the Form 8283 lane, qualified-appraiser fit, filing compliance, or recipient acceptance. Pay for a written appraisal only after the property-specific appraiser credentials, qualified-appraisal contents, fair-market-value effective date, inspection scope, any Section B signature, and delivery deadline are confirmed; after review, you may not need one.
Hand off the file in the right order
A smooth Section B file is assembled in sequence. Before the first handoff, collect the item description, condition photographs, acquisition records, contribution date, donee details, and any similar items that may need to be grouped. The qualified appraisal checklist provides the deeper preparation worksheet.
| Step | Owner | Deliverable | Do not assume |
|---|---|---|---|
| 1. Establish the facts | Donor | Worksheet, source records, photographs, contribution details, and donee contact. | That the appraiser can supply the donor’s basis or filing position. |
| 2. Prepare the value evidence | Appraiser | Separate signed appraisal and Part IV declaration when required. | That signing Form 8283 turns an incomplete report into a qualified appraisal. |
| 3. Acknowledge receipt | Donee | Part V acknowledgment and contemporaneous written acknowledgment when applicable. | That the signature certifies value or deductibility. |
| 4. Reconcile and file | Donor and tax adviser | Completed form, required signatures, attachments, and retained records. | That an appraiser or charity is responsible for filing the donor’s return. |
The IRS instructions say the donee should receive enough donor and property information before completing Part V. That is a practical control: it reduces the chance that the signed acknowledgment describes a different item or date than the appraisal.
Check timing before anyone signs
Current IRS instructions generally say a required appraisal must be signed and dated no earlier than 60 days before the contribution date. The donor must receive it by the due date, including extensions, of the return on which the deduction is first claimed. If the deduction is first claimed on an amended return, the appraisal generally must be obtained before that amended return is filed.
- Confirm the contribution date. The appraisal timing window depends on it.
- Set the appraiser’s completion target. Leave time for questions and corrections before the return deadline.
- Reconcile and file. Confirm that names, item descriptions, dates, value entries, signatures, and the current electronic- or paper-filing method agree before submission.
Keep versus attach: Form 8283 is filed when required. The appraisal, acknowledgment, photographs, and acquisition records are generally retained unless a property- or deduction-specific attachment rule applies. Ask the tax adviser to confirm the current deadline, signatures, and attachment method for the actual return. The guide to incomplete or missing Form 8283 filings explains why the final check matters.
Does the donee signature approve the appraised value?
No. The donee acknowledges receipt when required; its signature does not certify the appraised value or the donor’s deduction.
How this guide was reviewed
Appraisily Editorial Team reviewed the December 2025 IRS Form 8283, its current instructions, Publication 561, Publication 526, and the IRS donee-substantiation guidance on July 28, 2026. This guide summarizes preparation questions; it does not provide tax or legal advice. Read our editorial standards.