If you’re donating art, antiques, or collectibles and claiming a charitable deduction, the IRS expects two things to line up: the number you report and the evidence that supports it. For many noncash gifts, that evidence is a qualified appraisal, and the reporting layer is IRS Form 8283.
This guide explains how those two pieces connect, when you’re likely to need Section A vs. Section B, and how to avoid common compliance mistakes.
Important: Educational only, not tax advice. Verify details with current IRS instructions and your tax advisor.
Qualified appraisal + Form 8283 at a glance
Think of Form 8283 as the IRS’s “summary sheet,” and the qualified appraisal as the supporting file that makes the summary credible.
| Donation situation (common triggers) | Form 8283 section | What the IRS typically expects |
|---|---|---|
| Total noncash contributions > $500 (year) | File Form 8283 | Item descriptions, how/when acquired, and your valuation method. |
| Item/group of similar items ≤ $5,000 (most property) | Section A | No appraiser signature, but keep records (photos, condition, valuation rationale). |
| Item/group of similar items > $5,000 (most property) | Section B | A signed qualified appraisal and an appraisal summary; appraiser + donee acknowledgments. |
| Single art item valued ≥ $20,000 | Section B | Attach the complete signed appraisal to your return (and be ready to provide a photo if requested). |
| Any property where you claim > $500,000 | Section B | Attach the complete qualified appraisal to your return. |
Why Form 8283 matters to art and antique donors
Form 8283 is used to report noncash charitable contributions. For art and antiques, it is the IRS’s way of checking that your deduction is anchored to a defensible fair market value (FMV) and that the charity acknowledged the gift.
- Thresholds: it’s where the “do I need a qualified appraisal?” question starts (including aggregation of similar items).
- Accountability: Section B ties the donor, the qualified appraiser, and the donee to the same fact pattern.
FMV is generally the price a willing buyer would pay a willing seller, neither under compulsion, both with reasonable knowledge of relevant facts. For art and antiques, that usually means market evidence (auction comps, dealer data, and other verifiable sources) adjusted for condition, size, attribution, provenance, and other value drivers.
When a qualified appraisal is required
Whether you need a qualified appraisal depends on the value and type of property you’re donating.
- Over $5,000 (most property): a qualified appraisal is commonly required for Section B (including groups of similar items).
- Publicly traded securities: often reported on Form 8283, but typically do not require a qualified appraisal even when over $5,000.
- Single art item ≥ $20,000: you generally attach the complete signed appraisal to the return.
- Claim > $500,000 (any property): you generally attach the qualified appraisal to the return.
Timing: the appraisal must be prepared no earlier than 60 days before the date of contribution and no later than the due date (including extensions) of the return on which you claim the deduction.
Aggregation trap: “Similar items” can be grouped for the $5,000 threshold. Multiple lower-value gifts that seem separate can trigger Section B when totaled as a group.
What makes an appraisal “qualified” (in practice)
A qualified appraisal is not just a price opinion — it’s a structured report that makes your claimed FMV understandable and reviewable. A defensible report typically includes:
- Item identification: maker/artist, title/subject, materials, dimensions, marks/signatures, edition info (if any), and photos.
- Condition: observed issues, restorations, missing parts, and how condition affects value.
- Scope + purpose: intended use (charitable donation), value definition (FMV), and the effective date (often the contribution date).
- Methodology: how the appraiser arrived at the conclusion (commonly sales comparison with adjustments).
- Market evidence: comps and/or other verifiable market data, with reasoning for why each comp is comparable.
- Appraiser qualifications: specialty competence and required declarations; fees are not based on a percentage of value.
- Signed certification: a dated signature and limiting conditions that explain assumptions.
Mapping the appraisal to Form 8283 (how the paperwork connects)
Form 8283 asks for summary facts. The appraisal is where you document those facts so they can be defended if the IRS asks questions later.
| What Form 8283 asks for | What the appraisal should supply |
|---|---|
| Description of donated property (and condition) | Detailed identification + photos + condition narrative. |
| Date acquired / how acquired / basis (where applicable) | Provenance, invoices, estate paperwork, prior appraisals, and notes on basis documentation. |
| Fair market value claimed | FMV conclusion tied to a method (often comps) and clearly stated effective date. |
| Valuation method (e.g., comps) | A comp set with adjustments and rationale (not just a list of links). |
| Appraiser declaration (Section B) | Signature + credential statement + fee structure compliance. |
| Donee acknowledgment (Section B) | Receipt acknowledgment; plus “related use” expectations if tangible personal property is involved. |
Completing IRS Form 8283: Section A vs. Section B
Form 8283 is divided into two parts that matter to art and antiques donors:
- Section A: commonly used for items or groups of similar items valued at $5,000 or less (and for publicly traded securities). You list each item, acquisition details, basis (where required), FMV, and valuation method. No appraiser/donee signature is required in many cases.
- Section B: used for items or groups of similar items valued at more than $5,000 (except publicly traded securities). This is the appraisal summary portion and typically requires the qualified appraiser’s signature and the donee’s acknowledgment.
Also keep these recordkeeping items in view:
- Contemporaneous written acknowledgment: for any single donation of $250 or more, retain the donee’s acknowledgment letter stating what you donated and whether you received goods/services.
- Related use: when tangible personal property is not used in a way related to the charity’s purpose, deductions may be limited (often to basis). Confirm the donee’s intent early.
How auction comps support a qualified appraisal (3 examples)
Comparable sales don’t “set” FMV by themselves — the appraisal should explain why each comp is relevant and how differences are adjusted. These examples show the level of specificity an appraisal can cite when it supports a Section B filing.
- Kamelot Auctions (Feb 21, 2024), Lot 1245 — hammer $13,000 (sculpture category example).
- Sotheby’s (Apr 26, 2006), Lot 76 — hammer $1,248,000 (high-value fine art example).
- Setdart Auction House (Dec 14, 2021), Lot 92 — hammer €30,000 (European market example).
What an appraiser should add: attribution confidence, condition differences, provenance, and a reasoned adjustment to land on a credible FMV conclusion.
Practical checklist: from appraisal to filing
- Confirm the donation facts: donee eligibility, contribution date, and whether items will be aggregated as similar.
- Build an evidence packet: photos, measurements, provenance, prior appraisals, and restoration notes.
- Book the appraisal early: plan around the 60-day window and your filing deadline (including extensions).
- Complete Form 8283 + keep records: correct section, required signatures, appraisal PDF, and acknowledgment letter.
Common pitfalls (and how to avoid them)
- Missing Section B signatures: the appraiser and donee acknowledgments are not optional when Section B applies.
- Weak descriptions: “Oil painting” is not enough; identification details are the foundation for valid comps.
- Bad timing: appraisals outside the allowed window (too early/too late) create avoidable risk.
- Grouping surprises: multiple “similar” gifts can trigger the $5,000 threshold even if each item is under $5,000.
Visual guide: documents and photos that strengthen donation appraisals
For Section B filings, the cleanest outcomes happen when the appraisal and the paperwork tell the same story. This gallery shows the kinds of evidence that reduce back-and-forth and make FMV easier to support.
Search variations readers ask about Form 8283
Readers often Google:
- do I need a qualified appraisal for Form 8283
- Form 8283 Section A vs Section B for art donations
- what is the $5,000 threshold for a qualified appraisal
- when do you attach the appraisal to the tax return
- can the charity sign Form 8283 as the appraiser
- what counts as similar items for the $5,000 rule
- what should a qualified appraisal include for the IRS
- what happens if the charity sells the item within 3 years
- how do comps support fair market value on Form 8283
Each phrase maps back to the thresholds, documentation checklist, and comps guidance above.
References & official resources
- IRS: About Form 8283 — https://www.irs.gov/forms-pubs/about-form-8283
- IRS: Instructions for Form 8283 — https://www.irs.gov/instructions/i8283
