The short answer: you generally file Form 8283 when the deduction for a single noncash donation — or for a group of similar items, like all your clothing — is more than $500. Items up to $5,000 go in Section A. Items over $5,000 go in Section B and require a qualified appraisal.

When you need Form 8283

According to the IRS instructions, you must file Form 8283 if the amount of your deduction for each noncash contribution is more than $500, and also if you have a group of similar items for which the total deduction is over $500. Similar items are items of the same general category or type, such as clothing, books, jewelry, or paintings. If you're below $500, you don't file the form, but you still need the right receipt and records. See IRS donation receipt requirements.

Section A or Section B?

  • Section A is for items, or groups of similar items, with a deduction of more than $500 but not more than $5,000. (Certain publicly traded securities, qualifying vehicles, and some other property also go here even when worth more.)
  • Section B is for items or groups with a deduction of more than $5,000. It requires a written qualified appraisal from a qualified appraiser. Form 8283 is only the appraisal summary; it is not the appraisal itself.

Most people donating clothing and household goods will only ever use Section A. A single clothing or household item that isn't in good used condition and is claimed at more than $500 is the exception: it needs a qualified appraisal and Section B.

What you'll enter in Section A

  • The charity's name and address
  • A description of the property you donated, and the date of the contribution
  • The approximate date you acquired it. For a group of similar items acquired at different times that you've held for at least a year, you can write "Various."
  • How you acquired it: purchase, gift, inheritance, or exchange
  • Your cost or adjusted basis, for items over $500
  • The fair market value on the date you donated it, and the method you used to determine it

If you must provide the acquisition date, how you acquired it, or the cost but have reasonable cause for not providing it, you can attach an explanation instead.

A quick example

Say you give a charity $650 worth of used clothing during the year. Because clothing is a group of similar items and the total is over $500, you generally report it in Section A: the charity's details, a description such as "Used clothing, various," the date acquired as "Various," acquired by purchase, your cost, the $650 fair market value, and a note on how you valued it, such as thrift-shop comparisons.

Where it goes

Form 8283 is filed with your tax return, together with Schedule A, where you itemize. You keep your receipts and records; appraisals for Section B items are generally kept rather than attached (art valued at $20,000 or more is an exception).

Common mistakes

  • Looking only at one trip to the charity instead of the total for a group of similar items
  • Leaving out the date acquired, how acquired, or cost for items over $500
  • Assuming Form 8283 is an appraisal
  • Not itemizing. Noncash donations aren't deductible unless you do.

How DonationValue helps

DonationValue tracks every donation with its charity, date, items, condition, and value. Its tax report includes a pre-filled Form 8283 for donations over $500, so you start from your records instead of a blank form. Review it carefully before you file; DonationValue doesn't file taxes for you. Learn more on the pricing page.

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.