Qualified appraisal
A formal written valuation, prepared by a qualified appraiser under professional standards, generally required for deductions over $5,000.
The IRS states that "If you claim a deduction of more than $5,000 per item (or a group of similar items), you must obtain a qualified appraisal of the item or group of items and fill out Form 8283, Section B."
The Instructions for Form 8283 require that the appraisal be prepared by a qualified appraiser in accordance with generally accepted appraisal standards, referencing the Uniform Standards of Professional Appraisal Practice, and made not earlier than 60 days before the date you contribute the property.
Certain contributions are excepted from the Section B route and reported in Section A even above $5,000, including publicly traded securities. And where a deduction of more than $500,000 is claimed for an item or a group of similar items, the instructions state that the qualified appraisal itself must generally be attached to the return.
Sources
- Topic no. 506, Charitable contributionsIRS, IRS guidance
- Instructions for Form 8283IRS, IRS form
- Publication 561 (rev. December 2025), Determining the Value of Donated Property, full textIRS, IRS publication
Definitions describe the rule as published. They are not tax advice, and almost every threshold above has an exception attached to it in the underlying publication. Confirm anything that affects a return with a qualified tax professional.
Related terms
Qualified appraiser
The individual permitted to prepare a qualified appraisal, meeting the education, experience, and independence conditions in the Form 8283 instructions.
Form 8283 Section B
The part of Form 8283 for donations over $5,000, requiring a qualified appraisal, an appraiser declaration, and the donee's signed acknowledgement.
Group of similar items
Items of the same general category or type, which are aggregated when testing the $5,000 appraisal threshold.
Condition tier
The grade assigned to a donated item, which selects a value range. DeductiBee uses Like new, Good, and Fair, and deliberately has no lower tier.
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.
