IRS Form 8283 - Member Question

Friday, June 27, 2025 in For Appraisers

Question: Item #36 on the 2021 ISA checklist says that I need to include a "statement as to how IRS Form 8283 is being handled, if the form is needed." How do I do this? Can you help me with some language to use in my report?

Answer: First, let’s review when an appraiser becomes involved with IRS Form 8283. A written
appraisal by a qualified appraiser is required when a donated item—or a group of similar items
donated to a qualified charitable organization—is valued at more than $5,000. The donor, the
appraiser, and the donee must each complete their respective sections of Section B on IRS Form
8283. Be sure to check the IRS website for the current form (it is revised frequently). The
Instructions for IRS Form 8283 are very helpful not only to the donor, but also to the appraiser.?
(Note: Form 8283, Section B must also be completed and include a qualified appraisal if the
donor is contributing a single article of clothing or household item valued over $500 that is not
in good used condition.)

ISA recommends that members include a statement in their appraisal reports explaining how
IRS Form 8283 is being handled. It is the appraiser’s responsibility to decide, as a business
matter, how they will coordinate the signing of Form 8283 with their client. The order of
signatures—whether the donor, appraiser, or donee signs first—is not prescribed, as long as all
three parties sign their respective sections before the donor officially files the form. Appraisers
are responsible for filling out Part IV, Declaration of Appraiser.

Below are two examples of how an appraiser might explain the handling of IRS Form 8283:

Example 1:

"For non-cash charitable contributions exceeding $5,000, Section B of IRS Form 8283 must be
completed and attached to your federal income tax return. This section requires signatures from
the taxpayer (you), the appraiser, and the donee organization. For your convenience, I have
enclosed a copy of the form with Section B, Part IV (Appraiser’s Declaration) already completed.
Please fill out and sign Parts I, II, and III, have the donee complete and sign Part V, and then
submit the full form to your tax preparer for filing with the IRS."

Example 2:

"You, as the donor, are responsible for obtaining and filing the appropriate section of IRS Form
8283. Please complete Section B, Parts I, II, and III, and send a copy to me so I can complete Part
IV (Appraiser’s Declaration). I will then forward the form to the donee to complete and sign Part
V. Once the donee returns the form to you, you can attach it to your federal income tax return
for submission."