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양식 8283 지침

양식 8283, Noncash 자선 기부

12월 2023일

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Department of the Treasury  
Internal Revenue Service  
Instructions for Form 8283  
Noncash Charitable Contributions  
(Rev. December 2023)  
Section references are to the Internal Revenue Code  
unless otherwise noted.  
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  
Future Developments  
corporations.  
Information about any future developments affecting Form  
8283 (such as legislation enacted after we release it) will  
be posted at IRS.gov/Form8283  
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 enti-  
ties). 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 it’s 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.  
What’s New  
Disallowance of deduction for certain conservation  
contributions by pass-through entities. Subject to  
some exceptions, if the amount of the pass-through  
entity’s qualified conservation contribution exceeds 2.5  
times the sum of each member’s relevant basis, the  
contribution is not treated as a qualified conservation  
contribution and no one may claim a deduction for the  
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, In-  
formation 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.  
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:  
General Instructions  
Purpose of Form  
Use Form 8283 to report information about noncash  
charitable contributions.  
A copy of the Form 8283 from the donating entity where  
the contribution was originally reported,  
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.  
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.  
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  
Who Must File  
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  
Jan 17, 2024  
Cat. No. 62730R  
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).  
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.  
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.  
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.  
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).  
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.  
How To Complete  
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 line is provided for entry of a number, the Form  
8283 will not be considered complete unless the number  
is included directly on the line. 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 may 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.  
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.  
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 made  
a charitable contribution, also 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.  
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  
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.  
contribution. Enter your name and your social security  
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 a family pass-through  
entity made the noncash charitable contribution that is  
being reported, check the box underneath the space for  
the identifying number of the donating pass-through entity.  
Family pass-through entities are pass-through entities in  
which substantially all of the interests are held, directly or  
indirectly, by an individual and members of the family of  
such individual. For these purposes, members of the  
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.  
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family are defined as the spouse of such individual and  
any individual described in section 152(d)(2)(A)–(G).  
books, clothing, jewelry, nonpublicly traded stock, land, or  
buildings.  
Section A. Include in Section A only the following items.  
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 6 rare books ($1,000 each). Report each of  
the six books separately in Section B because each book  
is valued more than $100.  
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)),  
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.  
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  
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.  
You usually may deduct gifts of capital gain property at  
their FMV. However, you must reduce your deduction  
amount by the amount of any appreciation if any of the  
following apply.  
The capital gain property is contributed to certain  
Similar Items of Property  
private nonoperating foundations. This rule does not apply  
to qualified appreciated stock;  
Similar items of property are items of the same general  
category or type, such as coin collections, paintings,  
You choose the 50% limit instead of the special 30%  
limit for capital gain property given to 50% limit  
organizations;  
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The contributed property is intellectual property (as  
easement is the sales price of a comparable easement. If  
there are no comparable sales, the before and after  
method may be used.  
defined later);  
The contributed property is certain taxidermy property;  
The contributed property is tangible personal property  
For any qualified conservation contribution, you must  
that is put to an unrelated use (as defined in Pub. 526) by  
the charity; or  
attach a statement that:  
Identifies the conservation purposes furthered by your  
The contributed property is certain tangible personal  
donation;  
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).  
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  
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.  
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 pass-through entity who donated the  
qualified conservation contribution and are claiming to  
have met the exception for contributions outside the 3–  
year holding period described in section 170(h)(7)(C),  
include in the statement (1) the last date that you acquired  
any portion of the real property with respect to which you  
made the contribution, (2) the last date any of your  
members acquired any interest in you, and (3) if the  
interest in you is held through one or more pass-through  
entities, state (i) the last date any such pass-through entity  
acquired any interest in any other pass-through entity, and  
(ii) the last date on which any member in any such  
pass-through entity acquired any interest in such  
pass-through entity. 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.  
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  
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 pass-through entities.  
Subject to three exceptions, if the amount of a  
pass-through entity’s qualified conservation contribution  
exceeds 2.5 times the sum of each member’s relevant  
basis, the contribution is not treated as a qualified  
conservation contribution and no one may claim a  
deduction for the contribution. Relevant basis is, with  
respect to any member, the portion of the member’s  
modified basis in its interest in the pass-through entity  
which is allocable to the portion of the real property with  
respect to which the qualified conservation contribution is  
made. Modified basis is, with respect to any member, the  
adjusted basis in the member’s interest in the  
If the donation has no material effect on the real  
property's FMV, or enhances rather than reduces its FMV,  
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  
pass-through entity as determined:  
1. Immediately before the qualified conservation  
contribution,  
2. Without regard to the member’s share of any  
liabilities of the pass-through entity, and  
3. By the pass-through entity after taking into account  
the adjustments described in items (1) and (2).  
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The first exception is that this disallowance does not  
apply if the qualified conservation contribution is made at  
least 3 years after the latest of (i) the last date on which  
the pass-through entity acquired any portion of the real  
property; (ii) the last date any member of the pass-through  
entity acquired any interest in the pass-through entity; and  
(iii) if the interest in the donating pass-through entity is  
held through 1 or more pass-through entities, (I) the last  
date any such pass-through entity acquired any interest in  
any other such pass-through entity, and (II) the last date  
on which any member in any such pass-through entity  
acquired any interest in such pass-through entity.  
Second, this disallowance does not apply to a qualified  
conservation contribution made by a family pass-through  
entity, defined earlier.  
Third, this disallowance does not apply if the purpose of  
the qualified conservation contribution is 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  
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 a 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.  
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  
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.  
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.  
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:  
Qualified Vehicle Donations  
A signed copy of a qualified appraisal,  
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.  
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  
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  
In addition, if you donate an exterior restriction on a  
National Register building or historic district building and  
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Date of the contribution, if the donee organization will  
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.  
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.  
More information. For details, see Pub. 526 or Notice  
2005-44. Notice 2005-44, 2005-25 I.R.B. 1287, is  
Additional Information  
You may want to see Pub. 526 and Pub. 561. If you  
contributed depreciable property, see Pub. 544, Sales and  
Other Disposition of Assets.  
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  
Specific Instructions  
Section A  
transferring it,  
Makes a material improvement to the vehicle before  
transferring it, or  
Gives or sells the vehicle to a needy individual for a  
Line 1  
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.  
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.”  
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.  
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.  
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  
Example. Ash donates their car, which they bought  
new in 2015 for $30,000. A used vehicle pricing guide  
shows the FMV for the car in 2023 is $9,000. Ash receives  
over-the-counter market.  
6
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.  
“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:  
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.  
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  
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.”  
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  
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.  
For publicly traded securities, enter only if you held the  
securities for more than 12 months.  
Generally, you do not need to attach the appraisals to  
your return but you should keep them for your records. But  
than $500,000, later.  
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 con-  
dition. 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  
under Fair Market Value (FMV), earlier.  
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.  
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.  
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  
Examples of entries to make include “Appraisal,”  
7
       
attach the qualified appraisal of the property to your return  
unless an exception applies.  
Art. Art includes paintings, sculptures, watercolors,  
prints, drawings, ceramics, antiques, decorative arts,  
textiles, carpets, silver, rare manuscripts, historical  
memorabilia, and other similar objects.  
Appraisal Requirements  
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).  
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.  
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  
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.  
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.  
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.  
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.  
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.  
8
 
which is allocable to the portion of the real property with  
respect to which the qualified conservation contribution is  
made. Modified basis is, with respect to any member, the  
adjusted basis in the member’s interest in the  
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.  
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.  
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.  
pass-through entity as determined:  
1. immediately before the qualified conservation  
contribution,  
2. without regard to the member’s share of any  
liabilities of the pass-through entity, and  
3. by the pass-through entity after taking into account  
the adjustments described in items (1) and (2).  
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  
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.  
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 pass-through  
entity that made a qualified conservation contribution, or if  
you are a member in such a pass-through entity. If the  
contribution meets the 3-year holding period exception  
(previously described) and/or the family pass-through  
entity exception (previously described), then the  
Part III, Taxpayer (Donor) Statement  
pass-through and its members do not have to complete  
column (h) unless the contribution is also for a certified  
historic structure. See Family pass-through entity, earlier.  
The pass-through entity will include the sum of the  
relevant basis of all members of the pass-through entity. If  
a member is itself a pass-through entity, it should report  
the sum of relevant basis of its own ultimate members. If a  
member is not a pass-through entity, then they should  
report only their own relevant basis. Relevant basis is, with  
respect to any member, the portion of the member’s  
modified basis in its interest in the pass-through entity  
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.  
9
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.  
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.  
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.”  
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.  
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:  
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.  
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.  
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.  
2. The individual regularly prepares appraisals for  
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.  
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.  
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.  
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  
10  
 
with these laws and to allow us to figure and collect the  
right amount of tax.  
Failure To File Form 8283  
Your deduction generally will be disallowed if you fail to:  
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.  
Attach a required Form 8283, competed as required, 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.  
The time needed to complete and file this form will vary  
depending on individual circumstances. The estimated  
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.  
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  
need to be submitted for each contribution that is carried  
over from the previous year to the current year.  
Recordkeeping .  
Learning about the law or the form  
Preparing the form  
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19 min.  
29 min.  
1 hr. 4  
min.  
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Copying, assembling, and sending the form  
to the IRS  
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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.  
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  
11