U.S. Individual Income Tax Return Forms

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Instructions for Form 8283
(Rev. December 2024)

Noncash Charitable Contributions
Section references are to the Internal Revenue Code
unless otherwise noted.

Who Must File

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Future Developments

Information about any future developments affecting Form
8283 (such as legislation enacted after we release it) will
be posted at IRS.gov/Form8283.

What’s New

Disallowance of deduction for certain conservation
contributions by partnerships and S corporations. If
the amount of the partnership’s or S corporation’s qualified
conservation contribution exceeds 2.5 times the sum of
each ultimate member’s relevant basis, the contribution
will not be treated as a qualified conservation contribution.
See Disallowance of deduction for certain qualified
conservation contributions by partnerships and S
corporations, later.

Requirement to fully complete Section A. Treas. Reg.
1.170A-16(c)(3)(v) requires filers submitting Form 8283 to
fully complete Section A. Nonresponsive language may
result in an incomplete filing of Form 8283. See How To
Complete, later.

Reminders

Additional line for entity identification. There is a new
line for a member of a pass-through entity who receives
an allocation of a charitable contribution to fill in the name
and identifying number of the donating pass-through entity
that originally reported the noncash charitable
contribution.
Checkboxes have been added to Section B, Part I, Information on Donated Property. Under Section B, Part
I, line 2, two new checkboxes have been added: one for
qualified conservation contributions on certified historic
structures and the other for digital assets. The order of the
checkboxes has also been changed.

General Instructions
Purpose of Form

Use Form 8283 to report information about noncash
charitable contributions.
Do not use Form 8283 to report out-of-pocket expenses
for volunteer work or amounts you gave by check or credit
card. Treat these items as cash contributions. Also, do not
use Form 8283 to figure your charitable contribution
deduction. For details on how to figure the amount of the
deduction, see your tax return instructions and Pub. 526,
Charitable Contributions.

Nov 12, 2024

You must file one or more Forms 8283 if the amount of
your deduction for each noncash contribution is more than
$500. You must also file Form 8283 if you have a group of
similar items for which a total deduction of over $500 is
claimed. See Similar Items of Property, later. For this
purpose, “amount of your deduction” means your
deduction before applying any income limits that could
result in a carryover. The carryover rules are explained in
Pub. 526. Make any required reductions to fair market
value (FMV) before you determine if you must file Form
8283. See Fair Market Value (FMV), later.
Form 8283 is filed by individuals, partnerships, and
corporations.

Business Entities

C corporations. C corporations, other than personal
service corporations and closely held corporations, must
file Form 8283 only if the amount claimed as a deduction
is more than $5,000 per item or group of similar items. A
personal service corporation or closely held corporation
that claims a deduction for noncash gifts of more than
$500 must file Form 8283 with Form 1120 or applicable
special return.

Partnerships and S corporations (pass-through entities). A partnership or S corporation that claims a
charitable contribution for noncash gifts of more than $500
must file Form 8283 (Section A or Section B) with its Form
1065 or 1120-S.
If the total contribution for any item or group of similar
items is more than $5,000, the partnership or S
corporation must complete Section B of Form 8283 even if
the amount allocated to each member (that is, each
partner or shareholder) is $5,000 or less.
The partnership or S corporation must give a
completed copy of Form 8283 (Section A or Section B) to
each member receiving an allocation of the contribution
shown in Section A or Section B of the partnership’s or S
corporation’s Form 8283.
Members of pass-through entities. If you are a
member of a pass-through entity (such as a partner in a
partnership or a shareholder in an S corporation) that
made a noncash charitable contribution in excess of $500,
you must attach multiple Forms 8283 to your return.
Specifically, you must attach the following:
• A copy of the Form 8283 from the donating entity where
the contribution was originally reported,
• A copy (or copies) of the Form 8283 from any other
pass-through entities between you and the donating entity
(such as an upper-tier partnership), and
• Your own separate Form 8283 with respect to the
contribution made by the donating pass-through entity.

Instructions for Form 8283 (Rev. 12-2024) Catalog Number 62730R
Department of the Treasury Internal Revenue Service www.irs.gov

For your own Form 8283, the entity in which you hold a
direct interest will provide information about your share of
the contribution on your Schedule K-1 (Form 1065 or
1120-S). Use the amounts shown on your Schedule K-1
and other supplemental information you have been
provided by the entity—not the amounts shown on the
entity’s Form 8283 (except for Section B, Part I, line 3,
Column(c))—to figure the amount of your contribution. If
you are a member in multiple entities that made noncash
charitable contributions, submit separate Forms 8283 for
each entity’s contribution. These rules apply to any
member of a pass-through entity, including members that
are Individuals, C corporations, S corporations,
partnerships, or trusts. See instructions for Section B, Part
I, line 3, Column (i). If the pass-through entity donated a
qualified conservation contribution, see instructions for
Section B, Part I, line 3, Column (h).

You must attach the completed Form 8283 with all
the required signatures to your tax return, either as
CAUTION a PDF attachment when electronically filed, or
mailed to the IRS with Form 8453.

!

If you are a member of a pass-through entity and are
filing your tax return electronically, you must file your own
Form 8283 electronically while attaching the
pass-through’s Form 8283 as a PDF attachment to your
return. A member’s Form 8283 is not required to have
signatures in Part III, Part IV, and Part V of the Form.

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Example. Partnership A has two partners, Partnership
B and Individual C. Partnership B has two partners—
individuals D and E. Partnership A makes a non-cash
charitable contribution in excess of $500 and attaches a
Form 8283 to its Form 1065. Partnership A allocates the
charitable contribution to Partnership B and Individual C.
Partnership B must complete its own Form 8283, and
attach it, along with Partnership A's Form 8283, to
Partnership B's Form 1065. C must complete their own
Form 8283, and attach it, along with a copy of Partnership
A's Form 8283, to C's Form 1040. D and E must complete
their own Forms 8283, and attach them, along with copies
of the Forms 8283 for both Partnership A and Partnership
B, to their Form 1040.

When To File

File Form 8283 with your tax return for the year you
contribute the property and first claim a deduction. Also
file Form 8283 for any carryover year described in section
170(d).

How To Complete

Which Sections To Complete

Form 8283 has two sections. If you must file Form 8283,
you must complete either Section A or Section B
depending on the type of property donated and the
amount claimed as a deduction.

Members in a pass-through entity completing their own
Form 8283 should complete the same section of the Form
(Section A or B) completed on the pass-through entity's
Form 8283.

Use Section A to report donations of property for which
you claimed a deduction of $5,000 or less per item or
group of similar items (defined later). Also use Section A
to report donations of publicly traded securities; certain
intellectual property described in section 170(e)(1)(B)(iii);
a qualified vehicle described in section 170(f)(12)(A)(ii) for
which an acknowledgement under section 170(f)(12)(B)
(iii) is provided; and inventory and other similar property
described in section 1221(a)(1). Use Section B to report
donations of property for which you claimed a deduction
of more than $5,000 per item or group of similar items.
In figuring whether your deduction for a group of similar
items was more than $5,000, consider all items in the
group, even if items in the group were donated to more
than one donee organization. However, you must file a
separate Form 8283, Section B, for each donee
organization.

Provide all information required by the Form 8283 and its
instructions. Enter all information required to be included
on a line of the Form 8283 on the relevant line. If all
required information does not fit on the relevant line,
include an attachment with the information that did not fit.
Where a number can be entered into any box on Form
8283 (Sections A or B), the number must be entered in the
box. If a box is provided for entry of a number, the Form
8283 will not be considered complete unless the number
is inserted in the box. You may attach a statement to the
Form 8283 explaining why a number cannot be inserted or
you may insert the number in the appropriate box and
include an attached statement explaining any additional
information regarding the number. You may not indicate
that the information is “available upon request.” Such a
statement will cause the filing of your Form 8283 to be
treated as incomplete. For consequences of failure to
complete the Form 8283 as instructed, see Failure To File
Form 8283, later.

Identifying number. Individuals must enter their social
security number or individual tax identification number
(ITIN), as applicable. All other filers should enter their
employer identification number (EIN).
If you are a member of a pass-through entity that has
claimed a charitable contribution based on a donation
made by a separate pass-through entity, enter the name
and EIN of the donating pass-through entity that originally
reported the noncash charitable contribution on the line
below where you entered your name and identifying
number.

If you are electronically filing your tax return, you must
include the Form 8283 data in the electronic submission.
Enter all information requested by a line of the Form 8283
on the electronic Form 8283, except for the required
signatures.

Example. You are an individual partner in Partnership
1, and Partnership 1 is a partner in Partnership 2.
Partnership 2 donates a noncash charitable contribution,
and you are eligible to claim your share of such
contribution. Enter your name and your social security

2

Example. You claimed a deduction of $2,000 for
books you gave to College A, $2,500 for books you gave
to College B, and $900 for books you gave to College C.
You must report these donations in Section B because the
total deduction was more than $5,000. You must file a
separate Form 8283, Section B, for the donation to each
of the three colleges.

number on the “name(s) shown on your income tax return”
and “identifying number” line, then enter the name and
EIN of Partnership 2 on the “name” and “identifying
number” line for the tax return where the noncash
charitable contribution was originally reported.
Family pass-through entity. If the noncash charitable
contribution was made by a family pass-through entity and
it’s a qualified conservation contribution, check the box
underneath the space for the identifying number of the
donating pass-through entity. See Family pass-through
entity exception, later.

partial interest. Use Section B even if the entire property
on which a partial interest was granted was held primarily
for sale to customers in the ordinary course of business.

Similar Items of Property
Similar items of property are items of the same general
category or type, such as coin collections, paintings,
books, clothing, jewelry, nonpublicly traded stock, land, or
buildings.

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Section A. Include in Section A only the following items.
1. Items (or groups of similar items as defined later) for
which you claimed a deduction of more than $500 but not
more than $5,000 per item (or group of similar items).
2. The following items even if the claimed value was
more than $5,000 per item (or group of similar items):
a. Securities listed on an exchange in which
quotations are published daily,
b. Securities regularly traded in national or regional
over-the-counter markets for which published quotations
are available,
c. Securities that are shares of a mutual fund for which
quotations are published on a daily basis in a newspaper
of general circulation throughout the United States,
d. Certain other securities even though the securities
do not meet any of the criteria described in paragraphs
2.a through 2.c above (for more information, see Treasury
Regulations section 1.170A-13(c)(7)(xi)(B)),
e. A vehicle (including a car, boat, or airplane) if your
deduction for the vehicle is limited to the gross proceeds
from its sale and you obtained a contemporaneous written
acknowledgment,
f. Intellectual property (as defined later), or
g. Inventory or property held primarily for sale to
customers in the ordinary course of your trade or
business.
Section B. Include in Section B only items (or groups of
similar items) for which you claimed a deduction of more
than $5,000. Do not include items reportable in Section A.
Items reportable in Section B require a written qualified
appraisal by a qualified appraiser. You must file a separate
Form 8283, Section B, for each donee organization and
each item of property (or group of similar items).
You must file Form 8283, Section B, if you are
contributing a single article of clothing or household item
that is not in good used condition or better and for which
you are claiming a deduction of over $500.
You must also file Form 8283, Section B, if conditions
were placed on the use of the property or you gave less
than an entire interest in a property and the contribution
was for more than $5,000. Examples of such contributions
are a qualified conservation contribution, a contribution of
a remainder interest in a personal residence or farm, a
contribution of an undivided portion of your entire interest
in property, or a contribution of a fractional gift in tangible
personal property. See Pub. 526, Partial Interest in
Property, for additional information on what is a deductible
partial interest in a property and the requirements for each

If you contributed similar items of property to the same
donee, you may attach a single Form 8283 with respect to
all similar items of property contributed to the same
donee. You are required to provide all the information
required under Section B for each item of property, except
for any items whose aggregate value is appraised at $100
or less and the appraiser provided a group description for
such items.
Example. You claimed a deduction of $6,000 for a
collection of six rare books ($1,000 each). Report each of
the six books separately in Section B because each book
is valued more than $100.

Fair Market Value (FMV)

Although the amount of your deduction determines if you
have to file Form 8283, you also need to have information
about the FMV of your contribution to complete the form.
FMV is the price a willing, knowledgeable buyer would
pay a willing, knowledgeable seller when neither has to
buy or sell.

You may not always be able to deduct the FMV of your
contribution. Depending on the type of property donated,
you may have to reduce the FMV to figure the deductible
amount, as explained next.

Reductions to FMV. The amount of the reduction (if any)
depends on whether the property is ordinary income
property or capital gain property. Attach a statement to
your tax return showing how you figured the reduction.
Ordinary income property. Ordinary income property
is property that would result in ordinary income or
short-term capital gain if it were sold at its FMV on the
date it was contributed. Examples of ordinary income
property are inventory, works of art created by the donor
or gifted by the artist to the donor, and capital assets held
for 1 year or less. The deduction for a gift of ordinary
income property is limited to the FMV minus the amount
that would be ordinary income or short-term capital gain if
the property were sold.
Capital gain property. Capital gain property is
property that would result in long-term capital gain if it
were sold at its FMV on the date it was contributed. For
purposes of figuring your charitable contribution, capital
gain property also includes certain real property and
depreciable property used in your trade or business and,
generally, held more than 1 year. However, to the extent of
any gain from the property that must be recaptured as
ordinary income under section 1245, section 1250, or any
other code provision, the property is treated as ordinary
income property.
You usually may deduct gifts of capital gain property at
their FMV. However, you must reduce your deduction
3

amount by the amount of any appreciation if any of the
following apply.
• The capital gain property is contributed to certain
private nonoperating foundations. This rule does not apply
to qualified appreciated stock;
• You choose the 50% limit instead of the special 30%
limit for capital gain property given to 50% limit
organizations;
• The contributed property is intellectual property (as
defined later);
• The contributed property is certain taxidermy property;
• The contributed property is tangible personal property
that is put to an unrelated use (as defined in Pub. 526) by
the charity; or
• The contributed property is certain tangible personal
property with a claimed value of more than $5,000 and is
sold, exchanged, or otherwise disposed of by the charity
during the year in which you made the contribution, and
the charity has not made the required certification of
exempt use (such as on Form 8282, Donee Information
Return, Part IV).

no deduction is allowable. For example, no deduction may
be allowed if the property's use is already restricted, such
as by zoning or other law or contract, and the donation
does not further restrict how the property can be used.
The FMV of a conservation easement or other
conservation restrictions cannot be determined by
applying a standard percentage to the FMV of the
underlying property. The best evidence of the FMV of an
easement is the sales price of a comparable easement. If
there are no comparable sales, the before and after
method may be used.
For any qualified conservation contribution, you must
attach a statement that:
• Identifies the conservation purposes furthered by your
donation;
• Shows, if before and after valuation is used, the FMV of
the underlying property before and after the gift;
• States whether you made the donation in order to get a
permit or other approval from a local or other governing
authority and whether the donation was required by a
contract;
• If you or a related person has any interest in other
property nearby, describes that interest;
• Provides the cost or adjusted basis of the qualified
conservation contribution, which is the allocable portion of
the cost or adjusted basis of the entire property;
• Provides whether the property on which the qualified
conservation contribution was granted was held primarily
for sale to customers in the ordinary course of business;
and
• If you are a contributing partnership or contributing S
corporation and are claiming to have met the exception for
contributions outside the 3-year holding period, include
additional information in the statement as described in
Three-year holding period exception, later.
If an appraisal is required, it must be made by a
qualified appraiser. See Appraisal Requirements, later.
Disallowance of deduction for certain qualified
conservation contributions by partnerships and S
corporations. Subject to three exceptions,(see
Exceptions, later) if the amount of a partnership’s or S
corporation’s qualified conservation contribution (whether
made directly or reported as an allocated portion of a
contribution of another partnership) exceeds 2.5 times the
sum of each ultimate member’s relevant basis, the
contribution is not treated as a qualified conservation
contribution. No one may claim a deduction for the
contribution.
The term “ultimate member” means any partner (that is
not a partnership or S corporation) or S corporation
shareholder that receives a distributive share or pro rata
share, directly or indirectly (through one or more upper-tier
partnerships or upper-tier S corporations), of a qualified
conservation contribution.
If the amount of the contributing partnership's or
contributing S corporation's qualified conservation
contribution is equal to or less than 2.5 times the sum of
each ultimate member's relevant basis, then the section
170(h)(7) disallowance rule does not apply to that
contributing entity, but any upper-tier partnership or
upper-tier S corporation must still determine whether the

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Special rule for certain C corporations. Special rules
apply, under section 170(e)(3), for certain donations made
by C corporations to certain charitable organizations for
the care of the ill, the needy, or infants. An enhanced
deduction (resulting from a reduced reduction to the FMV
of the property) may be available if the taxpayer receives
from the donee a written statement representing that the
donee’s use and disposition of the property will be for the
care of the ill, the needy, or infants.
Special rules also apply, under section 170(e)(4), for
certain donations made by C corporations of certain
scientific property to be used for research by an
educational or scientific research organization. An
enhanced deduction (resulting from a reduced reduction
to the FMV of the property) may be available if the
taxpayer receives from the donee a written statement
representing that the donee’s use and disposition of the
property will be for research or experimentation, or for
research training, in the United States in physical or
biological sciences.

Qualified conservation contribution. A qualified
conservation contribution is defined in section 170(h)(1)
as a donation of a qualified real property interest, to a
qualified organization exclusively for certain conservation
purposes. Qualified real property interests include 1) your
entire interest in real estate other than a mineral interest,
2) a remainder interest, and 3) a restriction on the use that
may be made of the real property, such as a conservation
easement. The donee must be a qualified organization as
defined in section 170(h)(3) and must have the resources
to monitor and enforce the conservation easement or
other conservation restrictions. To enable the organization
to do this, you must give it documents, such as maps and
photographs, that establish the condition of the property at
the time of the gift. In Section B, Part I, line 2, you should
check box “b” for qualified conservation contributions. For
donations of qualified conservation contributions for the
preservation of a certified historic structure, see
Easements on certified historic structures, later.
If the donation has no material effect on the real
property's FMV, or enhances rather than reduces its FMV,
4

disallowance rule applies to its allocated portion of the
qualified conservation contribution.
An upper-tier partnership or upper-tier S corporation is
a partnership or S corporation that does not make the
contribution, but instead receives an allocated portion of a
qualified conservation contribution from another
partnership. The term “allocated portion” means a
distributive share of a qualified conservation contribution
made by a lower-tier partnership.
Relevant basis is the portion of the ultimate member's
modified basis which is allocable to the portion of the real
property to which the qualified conservation contribution is
made. The contributing partnership or contributing S
corporation must determine each ultimate member's
relevant basis. That determination will require information
from any upper-tier partnership or upper-tier S
corporation, and may also require information from
ultimate members.
Contributing partnership, contributing S corporations,
upper-tier partnerships, and upper-tier S corporations
must maintain dated, written statements in their books and
records, by the due date, including extensions of their
Federal income tax returns, demonstrating the
calculations of each ultimate member's adjusted basis,
modified basis, and relevant basis. These statements
don’t need to be maintained (nor does modified basis or
relevant basis need to be computed) for contributions that
meet the 3-year holding period exception or the family
pass-through entity exception, unless the contribution also
meets the certified historic structure exception (in which
case these statements need to be maintained and the
modified basis and relevant basis need to be computed).
See Exceptions, below.
See Regulations section 1.170A-14(j) through (n) for
more details on the section 170(h)(7) disallowance rule,
including guidance on the computation of modified basis
and relevant basis.
Exceptions. There are three exceptions to the Section
170(h)(7) disallowance rule.
Three-year holding period exception. The
disallowance rule does not apply if the qualified
conservation contribution is made at least 3 years after the
latest of:
1. the last date the contributing partnership or
contributing S corporation acquired any portion of the real
property to which a qualified conservation contribution is
made;
2. the last date any partner in the contributing
partnership or shareholder in the contributing S
corporation acquired any interest in the partnership or S
corporation; and
3. if the interest in the contributing partnership is held
through one or more upper-tier partnerships or upper-tier
S corporations:
a. the last date any upper-tier partnership or upper-tier
S corporation acquired any interest in the contributing
partnership or any other upper-tier partnership; and
b. the last date any partner or shareholder in any
upper-tier partnership or upper-tier S corporation acquired
any interest in the upper-tier partnership or upper-tier S
corporation.

If the 3-year holding period exception applies, include
an attached statement listing each of the dates described
in the preceding paragraph Three-year holding period
exception. This statement is not required if you are a
family pass-through entity or if the subject of your qualified
conservation contribution is for the preservation of a
certified historic structure. For the definition of “acquired,”
see Regulation 1.170A-14(n)(2).
The exception for the 3-year holding period is
determined by the contributing partnership or contributing
S corporation. If the contributing partnership or
contributing S corporation satisfies the 3-year holding
period, then the disallowance rule does not apply to any
upper-tier partnership, upper-tier S corporation, or
ultimate member. However, if the contributing partnership
or contributing S corporation does not satisfy the 3-year
holding period, then the exception does not apply to any
upper-tier partnership, upper-tier S corporation, or
ultimate member.
Family pass-through entity exception. The
disallowance rule does not apply to a qualified
conservation contribution made by a family pass-through
entity. A family pass-through entity is a partnership or S
corporation in which 90% or more of the interests are held
by an individual and family members of the individual. For
these purposes, an individual's family members are the
individual's spouse and individuals described in section
152(d)(2)(A)–(G). In addition, family members also include
an estate of someone who was a family member and a
trust where all beneficiaries (including those who would
receive a portion of the trust if the trust were to terminate)
are family members.
To qualify for the family pass-through entity exception,
the partnership or S corporation must allocate at least
90% of the qualified conservation contribution to family
members. A partnership or S corporation does not qualify
for the family pass-through entity exception unless the
individual and family members held the property to which
the qualified conservation contribution is made for at least
1 year prior to the qualified conservation contribution,
unless the amount of the contribution is limited to basis
under section 170(e).
The family pass-through entity exception is determined
at the level of the entity that makes the contribution
(contributing partnership or contributing S corporation). If
the contributing entity is not a family pass-through entity,
the exception is not applicable to any entity that owns an
interest in the pass-through entity (upper-tier entity)
regardless of whether that upper-tier entity would qualify
on its own.
Certified historic structure exception. The
disallowance rule does not apply if the purpose of the
qualified conservation contribution is the preservation of a
certified historic structure.
Easements on certified historic structures. If the
subject of your qualified conservation contribution is a
certified historic structure, check box “b” of Section B, Part
I, line 2, and the “Certified historic structure” sub-box
“b(1),” and provide the National Park Service (NPS)
project number (NPS #), which the NPS assigned to its
certified historic structure determination. NPS will have
assigned an NPS # and made this certification in

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response to your submission of Part 1 of the Historic
Preservation Certification Application for this structure.
Exception. The only exception in which NPS would not
have assigned an NPS # is a building on a property
individually listed in the National Register of Historic
Places (for example, only a house located on a single
National Register listing), that building is already a
certified historic structure. In this case, instead of an NPS
#, enter five zeros (“00000”) in the NPS # field for this
single building individually listed in the National Register
of Historic Places.
Historic district building. You cannot claim a
deduction for an exterior restriction on a historic district
building unless the restriction preserves the entire exterior
of the building (including front, sides, rear, and height). In
addition to other requirements for noncash contributions,
you must include with your return:
• A signed copy of a qualified appraisal,
• Photographs of the entire exterior of the building, and
• A description of all restrictions on the development of
the building (the description of the restrictions can be
made by attaching a copy of the easement deed).
National Register building. You can claim a
deduction for the restriction of some or all of the exterior of
a National Register building. You can claim a deduction for
the restriction of some or all of the interior of a National
Register building or historic district building. For these
donations, in addition to other requirements for noncash
contributions, you must obtain a contemporaneous written
acknowledgment from the donee. For donations valued at
more than $5,000, you must obtain a qualified appraisal.
For donations valued at more than $500,000, you must
attach a qualified appraisal to your return. See Deduction
of more than $500,000, later.
In addition, if you donate an exterior restriction on a
National Register building or historic district building and
claim a deduction of more than $10,000, your deduction
will not be allowed unless you pay a $500 filing fee. See
Form 8283-V and its instructions.
For more information about qualified conservation
contributions, see Pub. 526 and Pub. 561, Determining
the Value of Donated Property. Also see section 170(h),
Regulations section 1.170A-14, and Notice 2004-41.
Notice 2004-41, 2004-28 I.R.B. 31, is available at
IRS.gov/irb/2004-28_IRB/ar09.html.

Clothing and household items. The FMV of used
household items and clothing is usually much lower than
when new. A good measure of value might be the price
that buyers of these used items actually pay in
consignment or thrift shops. You can also review classified
ads in the newspaper or on the Internet to see what similar
products sell for.
Generally, you cannot claim a deduction for clothing or
household items you donate unless the clothing or
household items are in good used condition or better.
However, you can claim a deduction for a contribution of
an item of clothing or a household item that is not in good
used condition or better if your claimed value is more than
$500 and you substantiate that value with a qualified
appraisal and Form 8283, Section B. Both must be
included with your return.

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Intellectual property. The FMV of intellectual property
must be reduced to figure the amount of your deduction,
as explained earlier. Intellectual property means a patent,
copyright (other than a copyright described in section
1221(a)(3) or 1231(b)(1)(C)), trademark, trade name,
trade secret, know-how, software (other than software
described in section 197(e)(3)(A)(i)), or similar property, or
applications or registrations of such property.
However, you may be able to claim additional charitable
contribution deductions in the year of the contribution and
later years based on a percentage of the donee's net
income, if any, from the property. The amount of the
donee's net income from the property will be reported to
you on Form 8899, Notice of Income From Donated
Intellectual Property. See Pub. 526 for details.

6

Qualified Vehicle Donations

A qualified vehicle is any motor vehicle manufactured
primarily for use on public streets, roads, and highways; a
boat; or an airplane. However, property held by the donor
primarily for sale to customers, such as inventory of a car
dealer, is not a qualified vehicle.

If you donate a qualified vehicle with a claimed value of
more than $500, you cannot claim a deduction unless you
attach to Form 8283 a copy of the contemporaneous
written acknowledgment you received from the donee
organization. The donee organization may use Copy B of
Form 1098-C as the acknowledgment. An
acknowledgment is considered contemporaneous if the
donee organization furnishes it to you no later than 30
days after the:
• Date of the sale, if the donee organization sold the
vehicle in an arm's length transaction to an unrelated
party; or
• Date of the contribution, if the donee organization will
not sell the vehicle before completion of a material
improvement or significant intervening use, or the donee
organization will give or sell the vehicle to a needy
individual for a price significantly below FMV to directly
further the organization's charitable purpose of relieving
the poor and distressed or underprivileged who need a
means of transportation.

For a donated vehicle with a claimed value of more
than $500, you can deduct the smaller of the vehicle's
FMV on the date of the contribution or the gross proceeds
received from the sale of the vehicle, unless an exception
applies as explained below. Form 1098-C (or other
acknowledgment) will show the gross proceeds from the
sale if no exception applies. If the FMV of the vehicle was
more than your cost or other basis, you may have to
reduce the FMV to figure the deductible amount, as
described under Reductions to FMV, earlier.
If any of the following exceptions apply, your deduction
is not limited to the gross proceeds received from the sale.
Instead, you generally can deduct the vehicle's FMV on
the date of the contribution if the donee organization:
• Makes a significant intervening use of the vehicle before
transferring it,

• Makes a material improvement to the vehicle before
transferring it, or
• Gives or sells the vehicle to a needy individual for a
price significantly below FMV to directly further the
organization's charitable purpose of relieving the poor and
distressed or underprivileged who need a means of
transportation.

Specific Instructions
Section A
Line 1
Column (b). Check the box if the donated property is a
qualified vehicle (defined earlier). If you are not attaching
Form 1098-C (or other acknowledgment) to your return,
enter the vehicle identification number (VIN) in the spaces
provided below the checkbox.
You can find the VIN on the vehicle registration, the title,
the proof of insurance, or the vehicle itself. Generally, the
VIN is 17 characters made up of numbers and letters.
If the VIN has fewer than 17 characters, enter a zero in
each of the remaining entry spaces to the left of the VIN.
For example, if the VIN is “555555X555555,” enter
“0000555555X555555.”

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Form 1098-C (or other acknowledgment) will show if
any of these exceptions apply. If the FMV of the vehicle
was more than your cost or other basis, you may have to
reduce the FMV to figure the deductible amount, as
described under Reductions to FMV, earlier.

Determining FMV. A used car guide may be a good
starting point for finding the FMV of your vehicle. These
guides, published by commercial firms and trade
organizations, contain vehicle sale prices for recent model
years. The guides are sometimes available from public
libraries or from a loan officer at a bank, credit union, or
finance company. You can also find used car pricing
information on the Internet.
An acceptable measure of the FMV of a donated
vehicle is an amount not in excess of the price listed in a
used vehicle pricing guide for a private party sale of a
similar vehicle. However, the FMV may be less than that
amount if the vehicle has engine trouble, body damage,
high mileage, or any type of excessive wear. The FMV of a
donated vehicle is the same as the price listed in a used
vehicle pricing guide for a private party sale only if the
guide lists a sales price for a vehicle that is the same
make, model, and year, sold in the same area, in the same
condition, with the same or similar options or accessories,
and with the same or similar warranties as the donated
vehicle.

Example. Ash donates their car, which they bought
new in 2016 for $30,000. A used vehicle pricing guide
shows the FMV for the car in 2024 is $9,000. Ash receives
a Form 1098-C showing $7,000 as gross proceeds from
the donee’s sale of Ash’s car. The Form 1098-C provided
by the donee does not include certifications from the
donee that it made material improvements or significant
intervening use of Ash’s car or transferred the car to a
needy individual for significantly below FMV in furtherance
of the donee’s charitable purpose.
If all the requirements under section 170 are met,
including completing Section A of Form 8283 and
attaching to their return either Form 1098-C, or other
contemporaneous written acknowledgment that meets the
requirements of section 170(f)(12)(B), Ash may be entitled
to a charitable contribution deduction of $7,000.
More information. For details, see Pub. 526 or Notice
2005-44. Notice 2005-44, 2005-25 I.R.B. 1287, is
available at IRS.gov/irb/2005-25_IRB/ar09.html.

Column (c). Describe the property in sufficient detail.
The greater the value of the property, the more detail you
must provide. For example, a personal computer should
be described in more detail than pots and pans.
If the donated property is a vehicle, give the year, make,
model, condition, and mileage at the time of the donation
(for example, “2022 Hyundai, Model M, fair condition,
60,000 miles”) regardless of whether you must attach
either a Form 1098-C or other contemporaneous written
acknowledgment. If you do not know the actual mileage,
use a good faith estimate based on car repair records or
similar evidence.
For securities, include the following.
• Company name,
• Number of shares,
• Kind of security,
• Whether a share of a mutual fund, and
• Whether regularly traded on a stock exchange or in an
over-the-counter market.
For real or tangible personal property, include the
condition of the property and whether the donee has
certified the tangible personal property for its own use as
an exempt organization. The condition of tangible
personal property should be stated using industry
standard terms or grading scales for the specific type of
object, when applicable to the type of tangible personal
property and when an appraisal for this property is
required. For example, when an appraisal is required,
general condition terms for artworks could include poor,
fair, good, very good, and excellent, while grading terms
for collectibles could be a numerical scale of 1 to 10. For
gemstones, the GIA universal grading standards for color,
clarity, cut, and carat are preferred.

Additional Information

Column (d). Enter the date you contributed the property.
If you made contributions on various dates, enter each
contribution and its date on a separate row.

You may want to see Pub. 526 and Pub. 561. If you
contributed depreciable property, see Pub. 544, Sales and
Other Disposition of Assets.

Note. If the amount you claimed as a deduction for the
item is $500 or less, you do not have to complete columns
(e), (f), and (g).
Column (e). Enter the approximate date you acquired
the property. If it was created, produced, or manufactured
7

by or for you, enter the date it was substantially
completed.
If you are donating a group of similar items and you
acquired the items on various dates (but have held all the
items for at least 12 months), you can enter “Various.”
For publicly traded securities, enter only if you held the
securities for more than 12 months.
If the property was created, produced, or manufactured
by or for the donor, enter the date the property was
substantially completed.
If you received a copy of Form 8283 from a
pass-through entity with Section A completed, complete
your own Form 8283 Section A as instructed below in
addition to attaching the pass-through entity's Form 8283.

Similar Items of Property earlier, for how to report each
item of property.

Part I, Information on Donated Property

You must get a written qualified appraisal from a qualified
appraiser before completing Part I.
Generally, you do not need to attach the appraisals to
your return but you should keep them for your records. But
see Art valued at $20,000 or more, Clothing and
household items not in good used condition, Easements
on buildings in historic districts, and Deduction of more
than $500,000, later.

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Column (f). State how you acquired the property. This
could be by purchase, gift, inheritance, or exchange.

Column (g). For items over $500, enter your cost or
adjusted basis. Do not complete this column for publicly
traded securities held more than 12 months, unless you
elect to limit your deduction cost basis. See section 170(b)
(1)(C)(iii). Keep records on cost or other basis.
Note. If you must complete columns (e), (f), and (g) but
have reasonable cause for not providing the information
required, attach an explanation.

Column (h). Enter the FMV of the property on the date
you donated it. You must attach a statement if you were
required to reduce the FMV to figure the amount of your
deduction. See Fair Market Value (FMV), earlier, for the
type of statement to attach.
If you are a member of a pass-through entity
completing your own Form 8283, enter the amount shown
on your K-1 to figure the deduction.

Column (i). Enter the method(s) you used to determine
the FMV.
Examples of entries to make include “Appraisal,”
“Thrift shop value” (for clothing or household items),
“Catalog” (for stamp or coin collections), or “Comparable
sales” (for real estate and other kinds of assets). See Pub.
561.

Section B

If you received a copy of Form 8283 from a pass-through
entity with Section B completed, complete your own Form
8283 Section B as instructed below in addition to
attaching the pass-through entity's Form 8283.
Include in Section B items (or groups of similar items)
for which you are claiming a deduction of more than
$5,000. You must also file Form 8283, Section B, if you are
contributing a single article of clothing or household item
that is not in good used condition and for which you are
claiming a deduction of more than $500. Do not include
property reported in Section A. File a separate Form 8283,
Section B, for:
• Each donee; and
• Each item of property, except for an item that is part of a
group of similar items given to the same donee.
If you contributed similar items of property to the same
donee and claimed a deduction of more than $5,000, see
8

Art valued at $20,000 or more. If your deduction for art
is $20,000 or more, you must attach a complete copy of
the signed appraisal to your return. For individual objects
valued at $20,000 or more, a photograph must be
provided upon request. The photograph must be of
sufficient quality and size (preferably an 8 x 10 inch color
photograph) or a high-resolution digital image to fully
show the object.

Clothing and household items not in good used condition. You must include with your return a qualified
appraisal of any single item of clothing or any household
item that is not in good used condition or better for which
you are claiming a deduction of more than $500. Attach
the appraisal and Section B to your return. See Clothing
and household items, earlier.
Easements on certified historic structures. If you are
claiming a deduction for a qualified conservation
contribution of an easement on the exterior of a historic
district building, you must include the qualified appraisal,
photographs, and certain other information with your
return. See Easements on certified historic structures,
under Fair Market Value (FMV), earlier.

Deduction of more than $500,000. If you are claiming a
deduction of more than $500,000 for an item (or group of
similar items) donated to one or more donees, you must
attach the qualified appraisal of the property to your return
unless an exception applies.

Appraisal Requirements
The appraisal must be prepared by a qualified appraiser
(defined later) in accordance with the substance and
principles of the Uniform Standards of Professional
Appraisal Practice, as developed by the Appraisal
Standards Board of the Appraisal Foundation. It also must
meet the relevant requirements of Regulations section
1.170A-17(a) and (b).
An appraisal is not a qualified appraisal if you fail to
disclose or misrepresent facts to your appraiser and a
reasonable person would expect this failure or
misrepresentation to cause the appraiser to misstate the
value of the property you contributed.
The appraisal must be signed and dated by a qualified
appraiser not earlier than 60 days before the date you
contribute the property. You must receive the appraisal
before the due date (including extensions) of the return on
which you first claim a deduction for the property. For a
deduction you first claim on an amended return, you must

obtain the appraisal before the date you file the amended
return. See Regulations section 1.170A-17(a)(4), (a)(8).
A separate qualified appraisal and a separate Form
8283 are required for each item of property except for an
item that is part of a group of similar items. Only one
appraisal is required for a group of similar items
contributed in the same tax year if it includes all the
required information for each item. However, for a group of
similar items with aggregate value appraised at $100 or
less, the appraiser may select such items and provide a
group description of such items.

securities may include, but are not limited to, privately held
stock or shares in an entity such as an S corporation or a
C corporation, privately held LLC membership, or privately
held partnership interest.
Vehicles. If you check box “i” to indicate the donated
property is a vehicle and the claimed value for your
donated vehicle (a) is more than $5,000, and (b) not
limited to the gross proceeds from its sale, you must also
attach to your return a copy of Form 1098-C (or other
contemporaneous written acknowledgment) you received
from the donee organization. See Which Sections To
Complete for instructions on whether to include your
donated vehicle in Section A or Section B. Do not include
donated vehicles reportable in Section A in Section B.
Members of a pass-through entity should check the same
box as indicated on the Form 8283 received from the
contributing entity.

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Example. You claimed a deduction of $11,000 for a
collection of four rare coins valued at $5,500, $5,400, $50,
and $50 each. Only one appraisal is required for a
collection of coins, but it must include all the required
information for two rare coins valued at $5,000 and $5,400
respectively. However, the appraiser may provide a group
description for the other two coins whose aggregate value
is appraised at $100.

If you gave similar items to more than one donee for
which you claimed a total deduction of more than $5,000,
you must attach a separate form for each donee.
Example. You claimed a deduction of $2,000 for
books given to College A, $2,500 for books given to
College B, and $900 for books given to a public library.
You must attach a separate Form 8283 for each donee.

Line 2

Check only one box on Section B, Part I, line 2 of each
Form 8283 unless your contribution was for a qualified
conservation contribution of a certified historic structure.
Complete as many separate Forms 8283 as necessary so
that only one box has to be checked on line 2 of each
Form 8283.

Art. Art includes paintings, sculptures, watercolors,
prints, drawings, ceramics, antiques, decorative arts,
textiles, carpets, silver, rare manuscripts, historical
memorabilia, and other similar objects.
Collectibles. Collectibles include coins, stamps, books,
gems, jewelry, sports memorabilia, dolls, etc., but not art
as defined above.
Digital assets. A digital asset is a digital representation
of value which is recorded on a cryptographically secured,
distributed ledger. Common digital assets include
convertible virtual currency and cryptocurrency, stable
coins, and non-fungible tokens (NFTs).
Other real estate. Other real estate does not include
qualified conservation contributions.
Securities. For donations of publicly traded securities in
any amount, you should only use Section A. A security is
generally considered to be publicly traded if the security is
(a) listed on a recognized stock exchange whose
quotations are published daily; (b) regularly traded on a
national or regional over-the-counter market; or (c) quoted
daily in a national newspaper of general circulation in the
case of mutual fund shares. Section B, Part I, line 2, box
“f” should only be checked for donations of nonpublicly
traded securities over $5,000. Nonpublicly traded

Line 3

You must complete at least column (a) of line 3 (and
column (b) if applicable) before submitting Form 8283 to
the donee. You may then complete the remaining
columns.

Column (a). Provide a detailed description so a person
unfamiliar with the property could be sure the property that
was appraised is the property that was contributed. The
greater the value of the property, the more detail you must
provide.
For a qualified conservation contribution, describe the
easement terms in detail, including the acreage of the
easement or land donated, or attach a copy of the
easement deed.
A description of donated securities should include the
company name and number of shares donated. Do not
include donated securities reportable in Section A.
Column (b). If any tangible personal property or real
property was donated, give a brief summary of the overall
physical condition of the property at the time of the gift.

Column (c). Include the FMV of the donated property
from the appraisal. If you jointly owned the property with
one or more other taxpayers, enter the portion of the FMV
that is allocable to your share of the property. Members in
a pass-through entity completing your own Form 8283,
enter the total appraised FMV.
Columns (d)–(f). For a contribution of a deductible
partial interest in property, enter information about the
entire property in columns (d), (e), and (f). For a qualified
conservation contribution, also include information about
the cost or adjusted basis of the partial interest in the
statement attached to Form 8283.
For all contributions, if you have reasonable cause for
not providing the information in column (d), (e), or (f),
attach an explanation so your deduction will not
automatically be disallowed.
Columns (d) and (e). If the property was contributed by
a pass-through entity, both the entity and its members
should enter information about the pass-through entity’s
acquisition of the property.
9

Column (d). Enter the date you acquired the property
(regardless of whether there is a carryover basis). If you
are donating a group of similar items and you acquired the
items on various dates (but have held all the items for at
least 12 months), you can enter “Various.” If the property
was created, produced, or manufactured by you, enter the
date it was substantially completed.

interest in the same property. Line 4c is completed if the
prior year donee organization is different from the
organization in Section B, Part V.

Lines 5a Through 5c
Complete lines 5a–5c only if you attached restrictions to
the right to the income, use, or disposition of the donated
property. An example of a “restricted use” donation
includes a contribution of an item to a museum on the
condition that the latter does not sell the item for a
specified period following the donation. Attach a
statement explaining (1) the terms of any agreement or
understanding regarding the restriction, and (2) whether
the property is designated for a particular use.

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Column (e). State how you acquired the property. This
could include purchase, exchange, gift, inheritance, or
capital contribution. If there is a carryover basis, also
include the date your predecessor acquired the property.

Column (f) and (g). If you jointly owned the property with
one or more other taxpayers, enter information for your
allocable share of the property. Pass-through entities
should enter the total amounts.

Column (g). A bargain sale is a transfer of property that
is in part a sale or exchange and in part a contribution.
Enter the amount received for bargain sales.

Column (h). Complete column (h), qualified conservation
contribution relevant basis, only if you are a contributing
partnership or contributing S corporation that made a
qualified conservation contribution, an upper-tier
partnership or upper-tier S corporation that received an
allocated portion of a qualified conservation contribution,
or if you are an ultimate member in such a pass-through
entity. If the contribution meets the 3-year holding period
exception (see Three-year holding period exception,
earlier) and/or the family pass-through entity exception
(see Family pass-through entity exception, earlier), then
column (h) doesn’t need to be completed unless the
contribution is also for a certified historic structure. A
contributing partnership, contributing S corporation,
upper-tier partnership, or upper-tier S corporation should
report the sum of the relevant bases of all its ultimate
members in column (h). An ultimate member should
report its own relevant basis.
For guidance on the computation of relevant basis, see
Regulations 1.170A-14(l) and (m) and Pub. 526.
Column (i). Complete column (i), amount claimed as a
deduction, if you are a pass-through entity or a member of
a pass-through entity. If you are a pass-through entity,
enter your share of the noncash charitable contribution. If
you are a member, enter your share of the noncash
charitable contribution allocated to you by the
pass-through entity.

Part II, Partial Interests and Restricted Use
Property (Other Than Qualified Conservation
Contributions)

If Part II applies to more than one property, attach a
separate statement. Give the required information for each
property separately. Identify which property listed in
Section B, Part I the information relates to.

Lines 4a Through 4e
Complete lines 4a–4e only if you contributed less than the
entire interest in property listed in Section B, Part I. On
line 4b, enter the amount claimed as a deduction for this
tax year and in any prior tax years for gifts of a partial
10

Part III, Taxpayer (Donor) Statement

Complete Section B, Part III, for each item included in
Section B, Part I, that has an appraised value of $500 or
less. The donee does not have to file Form 8282 for the
items valued at $500 or less. See the Note, under Part V,
Donee Acknowledgment, for more details about filing
Form 8282.

The amount of information you give in Section B, Part
III, depends on the description of the donated property
you enter in Section B, Part I. If you show a single item as
“Property A” in Part I and that item is appraised at $500 or
less, then the entry “Property A” in Part III is enough.

All shares of nonpublicly traded stock or items in a set
are considered one item. For example, a book collection
by the same author, components of a stereo system, or six
place settings of a pattern of silverware are one item for
the $500 test.

Example. You donated books valued at $6,000. The
appraisal states that one of the items, a book by author
“X,” is worth $400. You do not include the remaining books
in Part III because each of them has an appraised value of
over $500. If you included the book by author X as
Property A on Section B, Part I, line 3, and entered $400 in
column (c), the only required entry in Part III is “Property
A.”

Part IV, Declaration of Appraiser

If you are required to get an appraisal, you must get it from
a qualified appraiser. A qualified appraiser is an individual
who meets all the following requirements as of the date
the individual completes and signs the appraisal.
1. The individual either:
a. Has earned a recognized appraiser designation
from a generally recognized professional appraiser
organization for demonstrated competency in valuing the
type of property being appraised, or
b. Has met certain minimum education requirements
and has 2 or more years of experience in valuing the type
of property being appraised. To meet the minimum
education requirements, the individual must have
successfully completed professional or college-level
coursework in valuing the type of property and the
education must be from:
i. A professional or college-level educational
organization,

ii. A generally recognized professional trade or
appraiser organization that regularly offers educational
programs, or
iii. An employer as part of an employee apprenticeship
or education program similar to professional or
college-level courses.
2. The individual regularly prepares appraisals for
which they are paid.
3. The appraiser makes a declaration in the appraisal
that, because of their experience and education, they are
qualified to make appraisals of the type of property being
valued.
4. The appraiser specifies in the appraisal the
appraiser’s education and experience in appraising the
type of property being valued.

After completing Part V, the organization must return
Form 8283 to you, the donor. You must give a copy of
Section B of this form to the donee organization. You may
then complete any remaining information required in Part
I. Also, the qualified appraiser can complete Part IV at this
time.
The donee organization must complete Part V, Donee
Acknowledgment of Form 8283, for the contributing
partnership or contributing S corporation; however, the
donee organization is not required to complete Part V for
each member's Form 8283.

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In addition, the appraiser must complete Part IV of
Form 8283. See section 170(f)(11)(E) and Regulations
section 1.170A-16(d)(4) for details.

If you use appraisals by more than one appraiser, or if
two or more appraisers contribute to a single appraisal, all
the appraisers must sign the appraisal and Part IV of Form
8283.

Persons who cannot be qualified appraisers are listed
in Part IV of Section B–Declaration of Appraiser.
Generally, a party to the transaction in which you acquired
the property being appraised will not qualify to sign the
declaration. But a person who sold, exchanged, or gave
the property to you may sign the declaration if the property
was donated within 2 months of the date you acquired it
and the property's appraised value did not exceed its
acquisition price.

Appraisal fees cannot be based on a percentage of the
appraised value. See Regulations section 1.170A-17(a)
(9).
Identifying number. Each appraiser's taxpayer
identification number (social security number or employer
identification number) must be entered in Part IV.

Part V, Donee Acknowledgment

The donee organization that received the property
described in Part I of Section B must complete and sign
the Donee Acknowledgment in Part V. Before submitting
Section B of Form 8283 to the donee for acknowledgment,
complete at least your name, identifying number, and
description of the donated property (line 3, column (a)). If
real property or tangible personal property is donated,
also describe its physical condition (line 3, column (b)) at
the time of the gift. Complete Part III, if applicable, before
submitting the form to the donee. See the instructions for
Part III.
The person acknowledging the gift must be an official
authorized to sign the tax returns of the organization, or a
person specifically designated to sign Form 8283. When
you ask the donee to fill out Part V, you should also ask
the donee to provide you with a contemporaneous written
acknowledgment required by section 170(f)(8). You
should clarify to the donee that the date for which the
donee received the donated property is the date of
documented delivery of the easement to the recorder.

In some cases, it may be impossible to get the donee's
signature on Form 8283. The deduction will not be
disallowed for that reason if you attach a detailed
explanation of why it was impossible.

Note. If it is reasonable to expect that donated tangible
personal property will be used for a purpose unrelated to
the purpose or function of the donee, the donee should
check the “Yes” box in Part V. In this situation, your
deduction will be limited. In addition, if the donee (or a
successor donee) organization disposes of the property
within 3 years after the date the original donee received it,
the organization must file Form 8282 with the IRS and
send a copy to the donor. (As a result of the sale by the
donee, the donor's contribution deduction may be limited
or part of the prior year’s contribution deduction may have
to be recaptured. See Pub. 526.) An exception applies to
items having a value of $500 or less if the donor identified
the items and signed the statement in Section B, Part III,
of Form 8283. See the instructions for Part III.

Failure To File Form 8283
Your deduction generally will be disallowed if you fail to:
• Attach a required Form 8283—or submit
non-responsive language— to your return,
• Get a required appraisal and complete Section B of
Form 8283, or
• Attach to your return a required appraisal of clothing or
household items not in good used condition, an easement
on a historically significant building, or property for which
you claimed a deduction of more than $500,000.
Note. If an entry is entirely blank or states that information
is “available upon request” then it is nonresponsive. See
How To Complete, earlier.
Your deduction will not be disallowed if your failure was
due to reasonable cause and not willful neglect or was
due to a good-faith omission.

Noncash Contributions Carried Over to Later Year
If your noncash contribution was subject to one or more
limits based on your adjusted gross income, and your
unused charitable deduction from a previous year may be
claimed in the current year, you must attach to your
current return a completed copy of the Form 8283 from the
previous year. Also, if an appraisal was required to be
attached to the previous return, you must attach a copy of
the appraisal to your current return. Separate Forms 8283
11

need to be submitted for each contribution that is carried
over from the previous year to the current year.
Paperwork Reduction Act Notice. We ask for the
information on this form to carry out the Internal Revenue
laws of the United States. You are required to give us the
information. We need it to ensure that you are complying
with these laws and to allow us to figure and collect the
right amount of tax.

burden for individual taxpayers filing this form is approved
under OMB control number 1545-0074 and is included in
the estimates shown in the instructions for their individual
income tax return. The estimated burden for all other
taxpayers who file this form is shown below.
Recordkeeping . . . . . . . . . . . . . . . . . . . . . . . . . . .
Learning about the law or the form . . . . . . . . . . . . .
Preparing the form . . . . . . . . . . . . . . . . . . . . . . . .

19 min.
29 min.
1 hr., 4
min.

TREASURY/IRS
AND OMB USE
ONLY DRAFT
November 12, 2024
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 section 6103.

The time needed to complete and file this form will vary
depending on individual circumstances. The estimated

12

Copying, assembling, and sending the form
to the IRS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

34 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 the tax return with which this form is filed.