Why Is It Essential to Fill IRS Form 8283 During a Qualified Appraisal

What Form 8283 does (and when it’s required)

Form 8283 documents the donation, the donee organization, and the donor’s claimed value. For higher-value gifts, it also captures the Section B signatures that create an audit trail.

Section A vs Section B: choose correctly

The most common trigger for Section B is the $5,000 threshold, including aggregation of similar items (for example, multiple works by the same artist donated in the same year). If you pick the wrong section, the rest of the file usually unravels.

Qualified appraisal timing: the 60‑day window

• Earliest: typically no earlier than 60 days before the donation date.
• Latest: no later than the return due date (including extensions) for the year you claim the deduction.

Practical takeaway: if you’re waiting on signatures or the final report, an extension can protect compliance while your appraiser finishes the report and the donee completes acknowledgment.

How to fill out Form 8283 (Section B) during a qualified appraisal

1. Describe the property precisely: maker/artist, medium, size, condition, identifiers.
2. Keep dates consistent: donation date, appraisal effective date, signature dates.
3. Summarize the valuation approach: comps + adjustments is typical for art/antiques.
4. Secure signatures: qualified appraiser + donee acknowledgment (common failure point).
5. Attach the appraisal when required: often for higher-value art and very large deductions.

Quick examples (how the thresholds play out)

• Single painting appraised at $32,000: Section B applies. Get the appraiser signature and the museum/charity acknowledgment. Because the value is above $20,000, you typically attach the full signed appraisal to your return.
• Five prints valued at $1,200 each: individually under $5,000, but if they’re “similar items” and total $6,000, you may still need a qualified appraisal and Section B.
• Silver tea service appraised at $7,500: Section B plus a qualified appraisal, plus a contemporaneous written acknowledgment from the charity (often required for gifts $250+).

FMV support: example comps (what an IRS-ready appraisal looks like)

Appraisals for Section B should explain why FMV is reasonable (usually with comps). These examples are from Appraisily’s internal auction results database and illustrate comp-style substantiation.

Common mistakes that jeopardize deductions

• Missing Section B signatures (appraiser and/or donee).
• Wrong section because similar items weren’t aggregated.
• Appraisal timing outside the allowed window.
• No contemporaneous written acknowledgment from the charity (often for gifts $250+).
• Appraiser doesn’t meet IRS requirements for the property category.
• Required attachments omitted for higher-value cases.

What to keep in your audit file

Form 8283 is what you file. Your audit file is what you keep. If questions come up later, having everything in one place makes the story coherent: item identification, appraisal methodology, signatures, and donee acknowledgment.

• Complete signed appraisal report
• Photos and identifying details
• Provenance and purchase records
• Charity written acknowledgment
• Copy of filed Form 8283

Related use and Form 8282 (after the donation)

For some gifts of appreciated property, “related use” can affect whether FMV is allowed. If the donee disposes of the item within the relevant period, it may have to file Form 8282, and your prior FMV deduction can be questioned. Discuss these scenarios with your tax advisor when planning the gift.

Recent auction comps (examples)

To help ground this guide in real market activity, here are recent example auction comps from Appraisily’s internal database. These are educational comparables (not a guarantee of price for your specific item).

Image	Description	Auction house	Date	Lot	Reported price realized
	DELLA PORTA, Giovanni Battista (1535-1615) - Magiae naturalis. Naples: Orazio Salviani, 1589. First edition of the complete text in twenty books, 'essential to an understanding of Della Porta and the science of his day' (Mortimer, Harvard...	Il Ponte Auction House	2024-09-25	200	EUR 1,500
	DANIELLE ORCHARD (b. 1985) Essential Pose oil on paper 15 x 11 in. (38.1 x	Christie's	2022-07-20	19	USD 23,940
	Roderic O'Conor (1860-1940)Nude Study, recliningCharcoal on paper, 20.4 x 24cm (8 x 9½'')Provenance: Dr. Robelet, Neuil sur Layon; Thierry & Lannon, Brest, Sale of 14th October 2009.Frequent drawing from a posed life-model was an essential part	Adam's	2019-03-27	93	EUR 2,200
	Roderic O'Conor (1860-1940)Nude StudyPencil, 24 x 22.5cm (9½ x 8¾'')Provenance: Dr. Robelet, Neuil sur Layon. Thierry & Lannon, Brest, sale of 14 October 2009Frequent drawing from a posed life-model was an essential part of Roderic O'Conor's st	Adam's	2018-09-26	110	EUR 850
	CARL BEAM (INDIGENOUS, 1943-2005), RESIDENTAL SCHOOLS: AN ESSENTIAL COMPONENT OF GENOCIDE, MIXED MEDIA ON PAPER; SIGNED LOWER RIGHT; SEAL STAMP LOWER LEFT (Sheet, 15.8” x 12”) UNFRAMED, SHRINK WRAPPED.	Waddington's	2017-10-05	89	CAD 450
	Four essential books on modern objects and interiors: THE MODERN ROOM, ed. by Giulio Peluzzi, and	Rago Arts and Auction Center	2003-10-25	1210	USD 325
	Louis Vuitton Essential V Chain Statement Necklace	Hill Auction Gallery	2025-08-13	257	USD 375
	Pair of Orsa Suspension Lamp By Artemide. Designed by industrial design team Foster + Partners for Artemide Design, Orsa Suspension is the embodiment of precision. An elegant pendant light pared down to its essential ...	Lawsons	2025-05-25	12	AUD 500
	Gettysburg: "A Harvest of Death" Original Albumen Silver Print. One of the Most Essential Images of the Civil War & its Most Iconic Landscape Photograph. A Museum Quality Piece!	University Archives	2023-11-29	328	USD 1,800
	EDWARDS, JONATHAN. 1703-1758. A careful and strict enquiry into the modern prevailing notions of that freedom of will, which is supposed to be essential to moral agency, vertue and vice, reward and punishment, praise and blame. Boston: S. Kneeland...	Bonhams	2023-11-21	68	USD 3,800

Disclosure: prices are shown as reported by auction houses and are provided for appraisal context. Learn more in our editorial policy.

FAQ

Can I value my own art or use the dealer who sold it?

For gifts that require a qualified appraisal, the IRS expects an independent qualified appraiser who meets the rules for your property type.

Do I need Form 8283 if I donate multiple small items?

If total noncash gifts exceed $500 for the year, Form 8283 is generally required. Also watch aggregation of similar items for the $5,000 threshold.

What if the charity won’t sign Section B?

For Section B gifts, the donee acknowledgment is part of the substantiation chain. If the organization cannot acknowledge the gift, talk to your tax advisor before claiming the deduction.

Does Form 8283 replace the charity’s written acknowledgment?

No. The charity acknowledgment is a separate substantiation requirement.

When do I have to attach the full signed appraisal?

Often for higher-value art (commonly $20,000+) and for very large total property deductions (commonly $500,000+). Confirm current rules in IRS instructions.

Bottom line

Form 8283 is the IRS-facing summary that connects your qualified appraisal to your claimed deduction. Treat it as part of the appraisal workflow — not an afterthought — and your charitable gift is far more likely to remain compliant and defensible.