Updated October 18, 2026. Quick answer: Part II of Form 8283 Section B applies only when you gave less than your entire interest in a property listed in Part I (lines 4a to 4e) or placed conditions on the gift (lines 5a to 5c). It collects the property letter, the deduction claimed over time, who else holds the property, and any restrictions. It stays with Section B when you attach the form to your return.
What this part is for
The form states the trigger for each set of lines: “Complete lines 4a through 4e if you gave less than an entire interest in a property listed in Section B, Part I.” “Complete lines 5a through 5c if conditions were placed on a contribution listed in Section B, Part I; also attach the required statement.”
The instructions set the same limits: “Complete lines 4a-4e only if you contributed less than the entire interest in property listed in Section B, Part I.” “Complete lines 5a-5c only if you attached restrictions to the right to the income, use, or disposition of the donated property.”
Part II comes after the property is identified in Form 8283 Section B Part I. The instructions give examples of gifts that need it: “a qualified conservation contribution, a contribution of a remainder interest in a personal residence or farm, a contribution of an undivided portion of your entire interest in property, or a contribution of a fractional gift in tangible personal property.”
The lines, one by one
| Line | What the form says |
|---|---|
| Part II heading | “Complete lines 4a through 4e if you gave less than an entire interest in a property listed in Section B, Part I.” |
| Part II heading, continued | “Complete lines 5a through 5c if conditions were placed on a contribution listed in Section B, Part I; also attach the required statement.” |
| 4a | “Enter the letter from Section B, Part I that identifies the property for which you gave less than an entire interest” |
| Note under 4a | “If Section B, Part II applies to more than one property, attach a separate statement.” |
| 4b | “Total amount claimed as a deduction for the property listed in Section B, Part I:”, split into “For this tax year” and “For any prior tax years” |
| 4c | “Name and address of each organization to which any such contribution was made in a prior year (complete only if different from the donee organization in Section B, Part V, below):” |
| 4d | “For tangible property, enter the place where the property is located or kept” |
| 4e | “Name of any person, other than the donee organization, having actual possession of the property” |
| 5a | “Is there a restriction, either temporary or permanent, on the donee’s right to use or dispose of the donated property?” |
| 5b | “Did you give to anyone (other than the donee organization or another organization participating with the donee organization in cooperative fundraising) the right to the income from the donated property or to the possession of the property”, and the line goes on to list further rights, ending “or to designate the person having such income, possession, or right to acquire?” |
| 5c | “Is there a restriction limiting the donated property for a particular use?” |
The Yes and No answer boxes sit to the right of lines 5a to 5c on the form.
Where the number comes from
The property letter on line 4a comes from Part I. The instructions say: “If Part II applies to more than one property, attach a separate statement.” “Give the required information for each property separately.” “Identify which property listed in Section B, Part I, that the information relates to.”
For line 4b: “On line 4b, enter the amount claimed as a deduction for this tax year and in any prior tax years for gifts of a partial interest in the same property.” For line 4c: “Line 4c is completed if the prior year donee organization is different from the organization in Section B, Part V.”
For lines 5a to 5c the instructions give an example and an attachment: “a contribution of an item to a museum on the condition that the latter does not sell the item for a specified period following the donation.” “Attach a statement explaining: (1) the terms of any agreement or understanding regarding the restriction; and (2) whether the property is designated for a particular use.”
The instructions also separate conservation gifts: “For a qualified conservation contribution of more than $5,000, fill out only Part I of Section B”; “for other contributions of partial interests and restricted use property of more than $5,000, fill out both Parts I and II of Section B.” For what counts as a deductible partial interest the instructions refer to “Pub. 526, Partial Interest in Property”.
Where it goes next
After Part II, the donor statement, appraiser declaration and donee acknowledgment follow in Form 8283 Section B Parts III to V. Line 4c points to Part V by name: the organization named there is the one you compare with the earlier donee. The Section B pages are then attached to the return: “File Form 8283 with your tax return for the year you contribute the property and first claim a deduction.”
The deduction amount is figured on the return, not on this form. See Schedule A and Schedule A line 12 for where most noncash gifts are entered, and Form 8283 guide for the full list of parts.
Dollar figures that send you to Part II
| Where | What the IRS prints |
|---|---|
| When Section B applies | “Include in Section B only items (or groups of similar items) for which you claimed a deduction of more than $5,000.” |
| Conditions or a partial interest | “if conditions were placed on the use of the property or you gave less than an entire interest in a property and the contribution was for more than $5,000” |
| Which parts to fill out | “For a qualified conservation contribution of more than $5,000, fill out only Part I of Section B; for other contributions of partial interests and restricted use property of more than $5,000, fill out both Parts I and II of Section B.” |
The $5,000 figure is the instructions’ trigger for the whole of Section B, and Part II is only reached through it.
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
- Completing Part II for a gift of the entire interest. The instructions say “Complete lines 4a-4e only if you contributed less than the entire interest in property listed in Section B, Part I.”
- Forgetting the attachment for a restriction. The instructions say “Attach a statement explaining: (1) the terms of any agreement or understanding regarding the restriction; and (2) whether the property is designated for a particular use.”
- Combining several properties in one set of Part II entries. The instructions say “Give the required information for each property separately.”
Related: Form 8283, charitable appraisal requirement, Schedule A, and Schedule A line 12.
Sources
- 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.