How can we help?
search-icon
Popular Topics:     Import Options  •   Refund Status  •   Amend Return  •   File Extension
Help Center>
Appraisal Requirements for Non-Cash Donations Over $5,000
1

Why am I being prompted to attach an appraisal document?

The IRS groups similar donated items together when determining whether the qualified appraisal requirement applies. This applies even if the items were donated to different charities. For example, if your total claimed deduction for clothing donated during the year is $6,000, the clothing is treated as one group of similar property. Because the total claimed deduction exceeds $5,000, the IRS generally requires a qualified appraisal before the deduction can be claimed. TaxAct uses this information to determine when an appraisal document may need to be attached to the return.

What is a qualified appraisal?

A qualified appraisal is a written valuation prepared by an independent appraiser who meets IRS qualification requirements. This must be someone with professional credentials who follows IRS appraisal standards. It's not a thrift store estimate, a charity receipt, or a value from a donation guide. It's a formal document that states the fair market value of your items and is signed and dated by the qualified appraiser.

Who qualifies as an appraiser?

An appraiser must meet all three of these:

  • Holds a recognized appraisal designation (ASA, AAA, or similar), or otherwise meets IRS education and experience requirements.
  • Regularly performs appraisals for compensation.
  • Has verifiable experience valuing the type of property you donated.

The appraiser cannot be you, the charity, or anyone involved in the donation.

TIP Ask the charity for a recommendation as they often work with appraisers.

What to do

  1. Find a qualified appraiser. You can search "qualified appraiser charitable donations" in your area or ask your charity for a recommendation.
  2. Schedule the appraisal. The appraisal must be dated no earlier than 60 days before the donation date and no later than the due date of your return, including extensions.
  3. Ask the charity to complete the Donee Acknowledgment section of Form 8283, confirming receipt of the donated property.
  4. Enter your donation details in TaxAct (see the FAQ Form 8283 - Noncash Charitable Contributions for detailed entry steps).
  5. Form 8283 is prepared with the details that you entered. You will be prompted to attach a PDF copy of the appraisal (titled Federal Form 8283 Donee Signature Document on the Attachment Manager) to your return during the filing steps.

Related Links