how to file form 8283 noncash charitable contributions
the filer must first fill out their name and identifying number for corporations this is the employer identification number ein for individuals it is their social security number ssn 6the filer will then fill out the following information for each column in part i of section a part ii should be filled out if there was less than an entire interest in a property listed in the previous section 8 taxpayers who file form 8283 and have made contributions of motor vehicles boats and or airplanes may also include form 1098 c which shows the gross proceeds 69donated non cash items may require an appraisal to determine their value such items include art pieces valued at 20 000 or more most jewelry and gems and used household goods valued over 500 that are not in good or better condition 10appraisals are not required for publicly traded securities inventory or property held primarily for sale to customers in the ordinary course of your trade or business a qualified 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 and intellectual property 11part i of section b which is similar to part i in section a is filled out by the taxpayer and or the appraiser the appraiser must also sign a declaration the appraisal is not required to be submitted with the form but it should be kept with the filer s records the recipient of the non cash donation must sign an acknowledgment and include its name identification number address and a signature from an authorized officer 1210