Form 8283-V Form 8283-V Payment Voucher for Filing Fee Under Section 170(f)(13)

Form

8283-V

Payment Voucher for Filing Fee Under
Section 170(f)(13)

(August 2013)

OMB No. 1545-2069

Department of the Treasury
Internal Revenue Service

What Is Form 8283-V and Do You Have To
Use It?
It is a statement you send with your check or money order to pay the
$500 filing fee that is required if you claim a deduction of more than
$10,000 for a charitable contribution of an easement on the exterior of a
building in a registered historic district.
A separate $500 filing fee is required for each contribution of this type. If
you do not pay the fee, your deduction will not be allowed. You may
choose to pay the fee electronically. If you do, you do not need to send
in Form 8283-V. To find out how to pay electronically, go to www.irs.gov
and enter “electronic payment of user fees” in the search box.

How To Fill In Form 8283-V
Line 1. Individuals must enter their social security number (SSN). All
other filers must enter their employer identification number (EIN).
Line 2. Enter the tax year when the contribution was made. Fiscal year
filers, enter the dates your fiscal year began and ended.
Line 3. Enter the number of contributions made during the year for
which you must pay the $500 filing fee.
Line 4. Multiply the number on line 3 by $500 and enter the result.
Line 5. Check the box for the type of return on which the charitable
contribution deduction is being claimed.
Line 6. Enter your name and address as shown on your return.

How To Prepare Your Payment
Pay the amount shown on line 4. Make your check or money order
payable to “United States Treasury.” Do not send cash.
Enter “Form 8283-V,” the tax year, and your identifying number on
your check or money order. Make sure your name and address appear
on your payment.

• Do not staple or otherwise attach your payment or Form 8283-V to
each other. Instead, just put them loose in an envelope.
• Do not mail Form 8283-V with your return. Instead, mail Form 8283-V
and your payment, at the same time you file your return, to:
Internal Revenue Service
P.O. Box 9002
Beckley, WV 25802-9002
Paperwork Reduction Act Notice. We ask for the information on Form
8283-V to help us carry out the Internal Revenue laws of the United
States. We need it to ensure you are complying with these laws and to
allow us to figure and collect the right amount of tax. Section 170(f)(13)
of the Internal Revenue Code provides that no deduction is allowed for
the type of charitable contribution described in these instructions unless
a $500 filing fee is paid.
You are not required to provide the information requested on a form
that is subject to the Paperwork Reduction Act unless the form displays
a valid OMB control number. Books or records relating to a form or its
instructions must be retained as long as their contents may become
material in the administration of any Internal Revenue law. Generally, tax
returns and return information are confidential, as required by Internal
Revenue Code section 6103.
The average time and expenses required to complete and file this
form will vary depending on individual circumstances. The estimated
average time is:
Learning about the law
or the form
. . . . . . . . . . . . . . . 23 min.
Preparing the form . . . . . . . . . . . . . 12 min.
If you have comments concerning the accuracy of these time
estimates or suggestions for making this form simpler, we would be
happy to hear from you. See the instructions for your income tax return.

How and When To Send In Your Filing Fee
Payment and Form 8283-V
• Detach Form 8283-V along the dotted line.

Form 8283-V (8-2013)

Cat. No. 49169U

▼

Form

8283-V

Detach Here and Mail With Your Payment

▼

Payment Voucher for Filing Fee Under
Section 170(f)(13)

(August 2013)

▶

Department of the Treasury
Internal Revenue Service

1 Identifying number

OMB No. 1545-2069

Make your check or money order payable to "United States Treasury."
▶ Do not staple or attach this voucher to your payment or return.

2 Tax Year

3 Number of properties

4

requiring fee

X $500.00 =

Amount you are paying by
check or money order
Dollars

Print or type

5 Type of Return Filed
1040

1065

1120

1120S

Other

▶

6 Name(s) shown on your return
Address (number, street, and apt. no.)
City, town or post office, state, and ZIP code. (If a foreign address, enter city, province or state, postal code, and country.)

Daytime phone number

Cents