Updated October 18, 2026. Quick answer: Line 12 is the total value of gifts of property other than by cash or check, such as used clothing, furniture or other items. You enter the deductible value, valued at fair market value for used items. If the deduction is more than $500, Form 8283 must be attached.
IRS worksheets read line by line: Pub 526 Worksheet 2.
Related reading on this site: IRS Publication 561.
Related reading on this site: IRS Publication 526.
Read box by box from the IRS form text: Form 1098-C boxes 1 to 3 and Form 1098-C boxes 4a to 5b.
Form lines read one part at a time: Form 8283 Section A, Form 8283 Section B Part I and Form 8283 Section B Part II.
What line 12 asks for
The caption reads “Other than by cash or check. If you made any gift of $250 or more, see instructions. You must attach Form 8283 if over $500”. The instruction is “Enter on line 12 the total value of your contributions of property other than by cash or check unless a limit on deducting gifts applies to you.” Cash and check gifts go on the Schedule A line 11 page.
Valuing the property
For used items the instructions say “If you gave used items, such as clothing or furniture, deduct their fair market value at the time you gave them.” They define it: “Fair market value is what a willing buyer would pay a willing seller when neither has to buy or sell and both are aware of the conditions of the sale.” For more, “see Pub. 561.”
For clothing and household items: “A deduction for these contributions will be allowed only if the items are in good used condition or better.” The instructions note the exception: “this rule doesn’t apply to a contribution of any single item for which a deduction of more than $500 is claimed and for which you include a qualified appraisal and Form 8283 with your tax return.”
When Form 8283 is required
The instructions say “If the amount of your deduction is more than $500, you must complete and attach Form 8283.” They define the amount: “means your deduction before applying any income limits that could result in a carryover of contributions.” The form is covered on the Form 8283 page, and appraisals on the charitable appraisal requirement page.
For a vehicle: “If you deduct more than $500 for a contribution of a motor vehicle, boat, or airplane, you must also attach a statement from the charitable organization to your paper return.” The instructions say the organization “may use Form 1098-C to provide the required information.”
Records to keep for property
“If you gave property, you should keep a receipt or written statement from the organization you gave the property to or a reliable written record that shows the organization’s name and address, the date and location of the gift, and a description of the property.” One further record is “How you figured the property’s value at the time you gave it.” For a gift of $250 or more, “you must also have a contemporaneous written acknowledgment from the charity.” The instructions add “Form 8283 doesn’t satisfy the contemporaneous written acknowledgment requirement”.
Where the number comes from
The figure is the value of the property you gave, from your receipts and valuation records. If a limit applies, the instructions say “Only enter on line 12 the deductible value of your contributions of property other than by cash or check.” They note the limit for some gifts: “gifts of capital gain property are more than 20% of the amount on Form 1040 or 1040-SR, line 11b.” For gifts of appreciated assets, see the appreciated stock versus cash page.
Where it goes next
Line 12 is added with lines 11 and 13 on line 14. The form reads “Add lines 11 through 13”. See Schedule A lines 13 and 14 for that step. The Schedule A (Form 1040) page covers the whole form.
Edition and line numbers
This page reads the 2025 Schedule A (Form 1040) and its 2025 instructions, the current files irs.gov served on 2026-10-18. They are the files for the tax year 2025 return, filed in 2026. The schedule says “Attach to Form 1040 or 1040-SR.” Check the tax year printed on the schedule you are filling in and use the line numbers on that year’s schedule, because a different year’s schedule can number or word its lines differently.
Common mistakes
- Leaving off Form 8283 on a larger gift. The instructions say “If the amount of your deduction is more than $500, you must complete and attach Form 8283.”
- Valuing used clothing at its original price. The instructions say to “deduct their fair market value at the time you gave them.”
- Treating Form 8283 as the charity’s acknowledgment. The instructions say “Form 8283 doesn’t satisfy the contemporaneous written acknowledgment requirement”.
Related: Schedule A (Form 1040), Form 8283, charitable appraisal requirement, and appreciated stock versus cash.
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Answer againSources
- Instructions for Schedule A (Form 1040), Itemized Deductions (2025): https://www.irs.gov/pub/irs-pdf/i1040sca.pdf
- Schedule A (Form 1040), Itemized Deductions (2025): https://www.irs.gov/pub/irs-pdf/f1040sa.pdf
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.