FMV factors
The four considerations Publication 561 lists for arriving at fair market value: cost or selling price, comparable sales, replacement cost, and expert opinion.
Publication 561 lists the factors used to determine fair market value: "The cost or selling price of the item", "Sales of comparable properties", "Replacement cost", and "Opinions of professional appraisers".
For used household goods the second factor does nearly all the work. What comparable used items actually sell for is the evidence, and the publication says as much about clothing specifically.
This is also the method a valuation dataset has to defend. DeductiBee derives its ranges from published valuation guides and comparable second-hand pricing rather than from any competitor's proprietary table, and shows the source next to the number.
Sources
The rule as published, not tax advice; confirm anything that affects a return with a tax professional.
Related: Fair market value (FMV), Thrift shop value, Qualified appraisal, Condition tier. Browse every term.
Values with the source attached
DeductiBee applies a cited fair-market-value range to everything you donate, keeps the photo with the record, and exports a Form 8283 worksheet when you file.
