Updated October 18, 2026. Quick answer: Part I of Section B is where you identify a noncash gift worth more than $5,000 per item or group. Line 2 asks you to check the box for the type of property, and line 3 has columns (a) to (i) for the description, condition, appraised value, dates, basis and the amount claimed. Section B then moves on to Parts II to V.
Read box by box from the IRS form text: Form 1098-C boxes 4a to 5b.
What this part is for
Section B is introduced on the form this way: “Complete this section for one item (or a group of similar items) for which you claimed a deduction of more than $5,000 per item or group (except contributions reportable in Section A).” “Provide a separate form for each item donated unless it is part of a group of similar items.” “A qualified appraisal is required for items reportable in Section B and in certain cases must be attached.”
The instructions add: “Include in Section B only items (or groups of similar items) for which you claimed a deduction of more than $5,000.” “Do not include items reportable in Section A.” “Form 8283 is an appraisal summary. It is not an appraisal.” Smaller gifts and publicly traded securities are covered on Form 8283 Section A.
The first step before filling in Part I is a document, not a form: “You must get a written qualified appraisal from a qualified appraiser before completing Part I.” “Generally, you do not need to attach the appraisals to your return, but you should keep them for your records.” More on the appraiser is in Form 8283 Section B Parts III to V.
The lines, one by one
Line 2 asks for the type of property, using lettered boxes.
| Line | What the form says |
|---|---|
| Line 2 | “Check the box that describes the type of property donated.” “See instructions for definitions.” |
| 2a | “Art (contribution of $20,000 or more)” |
| 2b | “Qualified conservation contribution” |
| 2b(1) | “Certified historic structure”, with a space for the NPS number |
| 2c | “Art (contribution of less than $20,000)” |
| 2d | “Other real estate” |
| 2e | “Equipment” |
| 2f | “Securities” |
| 2g | “Collectibles” |
| 2h | “Intellectual property” |
| 2i | “Vehicles” |
| 2j | “Clothing and household items” |
| 2k | “Digital assets” |
| 2l | Other |
Line 3 describes the property in columns (a) to (i), with rows lettered A, B and C.
| Line | What the form says |
|---|---|
| 3(a) | “Description of donated property (if you need more space, attach a separate statement)” |
| 3(b) | “If any tangible personal property or real property was donated, give a brief summary of the overall physical condition of the property at the time of the gift.” |
| 3(c) | “Appraised fair market value” |
| 3(d) | “Date acquired by donor (mo., yr.)” |
| 3(e) | “How acquired by donor” |
| 3(f) | “Donor’s cost or adjusted basis” |
| 3(g) | “For bargain sales, enter amount received” |
| 3(h) | “Qualified conservation contribution relevant basis (see instructions)” |
| 3(i) | “Amount claimed as a deduction (see instructions)” |
The instructions limit the line 2 choice: “Check only one box on Section B, Part I, line 2 of each Form 8283 unless your contribution was for a qualified conservation contribution of a certified historic structure.”
Where the number comes from
For line 2, the instructions define several of the boxes. “Art includes paintings, sculptures, watercolors, prints, drawings, ceramics, antiques, decorative arts, textiles, carpets, silver, rare manuscripts, historical memorabilia, and other similar objects.” “Collectibles include coins, stamps, books, gems, jewelry, sports memorabilia, dolls, etc., but not art as defined above.” “Other real estate does not include qualified conservation contributions.”
For box 2f: “Section B, Part I, line 2, box” “f” “should only be checked for donations of nonpublicly traded securities over $5,000.” For vehicles in box 2i, “you must also attach to your return a copy of Form 1098-C (or other contemporaneous written acknowledgment) you received from the donee organization.” That applies when the claimed value is more than $5,000 and not limited to the gross proceeds from its sale.
For line 3 the instructions start with ordering: “You must complete at least column (a) of line 3 (and column (b) if applicable) before submitting Form 8283 to the donee.” “You may then complete the remaining columns.”
Column (a): “Provide a detailed description so a person unfamiliar with the property could be sure the property that was appraised is the property that was contributed.” “A description of donated securities should include the company name and number of shares donated.” Column (b): “give a brief summary of the overall physical condition of the property at the time of the gift.” Column (c): “Include the FMV of the donated property from the appraisal.” “If you jointly owned the property with one or more other taxpayers, enter the portion of the FMV that is allocable to your share of the property.”
Columns (d) and (e): “Enter the date you acquired the property (regardless of whether there is a carryover basis).” “State how you acquired the property.” “This could include purchase, exchange, gift, inheritance, or capital contribution.” For a gift of part of a property: “For a contribution of a deductible partial interest in property, enter information about the entire property in columns (d), (e), and (f).”
Column (g): “A bargain sale is a transfer of property that is in part a sale or exchange and in part a contribution.” “Enter the amount received for bargain sales.” Column (h): “Complete column (h), qualified conservation contribution relevant basis, only if you are a contributing partnership or contributing S corporation that made a qualified conservation contribution”, or one of the other entity types the instructions go on to list. Column (i): “Complete column (i), amount claimed as a deduction, if you are a passthrough entity or a member of a passthrough entity.”
Where the box 2b easement involves a certified historic structure, the instructions say to “provide the National Park Service (NPS) project number (NPS #), which the NPS assigned to its certified historic structure determination.”
Where it goes next
After Part I, the form continues with Part II for partial interests and restricted use, covered in Form 8283 Section B Part II, then Parts III to V, covered in Form 8283 Section B Parts III to V. The completed Section B is attached to the return: “File Form 8283 with your tax return for the year you contribute the property and first claim a deduction.”
Some appraisals must go with the return. The instructions say: “If your deduction for art is $20,000 or more, you must attach a complete copy of the signed appraisal to your return.” “If you are claiming a deduction of more than $500,000 for an item (or group of similar items) donated to one or more donees, you must attach the qualified appraisal of the property to your return unless an exception applies.” Background on appraisals is in the charitable appraisal requirement guide, and the figure itself is reported on Schedule A (Schedule A line 12).
Dollar and age figures that decide Section B
| Where | What the IRS prints |
|---|---|
| Who uses Section B | “Include in Section B only items (or groups of similar items) for which you claimed a deduction of more than $5,000.” |
| Line 2, art | “Art (contribution of $20,000 or more)” and “Art (contribution of less than $20,000)” |
| Appraisal | “A separate, qualified appraisal is required for any gift of property valued in excess of $5,000.” |
| Small items in a group | “except for any items whose aggregate value is appraised at $100 or less and the appraiser provided a group description for such items” |
These are the dollar figures the form and its instructions print for Section B Part I. They are quoted, not summed for you.
Edition and line numbers
This page reads Form 8283 (Rev. December 2025) and its instructions (Rev. December 2025), the current files irs.gov served on 2026-10-18. Check the edition printed on your own form and use that edition’s line numbers, because the columns and parts you are holding are the ones that count.
Common mistakes
- Checking more than one box on line 2. The instructions say “Complete as many separate Forms 8283 as necessary so that only one box has to be checked on line 2 of each Form 8283.”
- Skipping the appraisal. The form says “A qualified appraisal is required for items reportable in Section B and in certain cases must be attached.”
- Combining different donees on one form. The instructions say “You must file a separate Form 8283, Section B, for each donee organization and each item of property (or group of similar items).”
Related: Form 8283, charitable appraisal requirement, Schedule A line 12, donor-advised fund appreciated stock, and charitable giving.
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Answer againSources
- Form 8283 (Rev. December 2025), Noncash Charitable Contributions: https://www.irs.gov/pub/irs-pdf/f8283.pdf
- Instructions for Form 8283 (Rev. December 2025): https://www.irs.gov/pub/irs-pdf/i8283.pdf
- IRS: About Form 8283: https://www.irs.gov/forms-pubs/about-form-8283
Read from the IRS documents linked above on October 18, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.