The short answer: donated clothes are worth what a buyer would pay for them used — usually a small fraction of what you paid new. The IRS points to thrift and consignment shop prices as a good yardstick, and your clothes have to be in good used condition or better to be deductible at all.
The standard: fair market value
For donated goods, the IRS doesn't use what you paid or what the item would cost to replace. It uses fair market value: the price the item would sell for on the open market between a willing buyer and a willing seller. For used clothing, IRS guidance suggests that the prices buyers actually pay at consignment and thrift shops are a good measure of value.
Example values for common clothing
These examples come from DonationValue's catalog for items in good used condition. They are estimates to give you a feel for the numbers, not IRS-published figures, and real thrift-store prices vary by brand, region, and season.
| Item | Typical value | Range |
|---|---|---|
| T-shirt | $6 | $2–$15 |
| Jeans | $6 | $2–$15 |
| Sweater | $6 | $2–$15 |
| Light jacket | $11 | $3–$30 |
| Cocktail dress | $11 | $3–$30 |
| Baby socks | $4 | $1–$10 |
So a bag with five T-shirts, three pairs of jeans, and two sweaters comes to roughly 10 × $6 = $60 — not the several hundred dollars those clothes cost new. Designer or premium-brand pieces in excellent condition can justify more; note why when you record them.
The condition rule
The IRS generally doesn't allow a deduction for clothing or household items that aren't in good used condition or better. Stained, torn, or heavily worn items usually can't be claimed. A simple test: if you wouldn't hand it to a friend, a thrift store probably can't sell it either. (There is a narrow exception for a single item claimed at more than $500 with a qualified appraisal, which rarely applies to everyday clothing.)
What to write down for each donation
- The charity's name, and the date and location of the drop-off
- What you gave, in reasonable detail (for example, "5 men's T-shirts, 3 pairs of women's jeans")
- The value you assigned to each item and how you arrived at it
- The receipt the charity gave you — see IRS donation receipt requirements
When the total gets big
The IRS treats clothing as a category of "similar items." If the deduction you claim for a single item, or for a group of similar items such as all your clothing, is more than $500, you generally need to file Form 8283 with your return. If you spread gifts across several charities, ask a tax professional how the group total applies to you.
Common mistakes
- Using the original price. What you paid new isn't the measure; what a buyer would pay used is.
- Claiming worn-out items. They generally don't qualify.
- Skipping the records. Even a small donation needs a receipt or a written record of what you gave.
- Forgetting you must itemize. Noncash donations are only deductible if you itemize deductions on Schedule A. A new deduction for non-itemizers starts with tax year 2026, but it covers cash gifts only, not clothing.
How DonationValue helps
Instead of building a spreadsheet, you can speak or search for what you donated, pick a condition, and get a fair-market-value estimate for each item. DonationValue keeps a running total by year and, when you need it, produces a tax report with a pre-filled Form 8283 for donations over $500. See how it works.
This guide is educational and general in nature, not tax, legal, or financial advice. Tax rules change and depend on your situation, so check the IRS sources below or talk to a tax professional. Last reviewed October 6, 2026.
