8283 Form 2025
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.
Who Must File
You must file one or more Forms 8283 if 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 determining if you must file Form 8283. See Fair Market Value (FMV), later.
Form 8283 is filed by individuals, partnerships, and corporations.