Qualified appraiser
The individual permitted to prepare a qualified appraisal, meeting the education, experience, and independence conditions in the Form 8283 instructions.
A qualified appraisal only counts if it was prepared by a qualified appraiser. The Instructions for Form 8283 set out the conditions, which cover the appraiser's education and experience in valuing the type of property, their regular performance of appraisals for pay, and their independence from the donor and the donee.
The appraiser signs the appraiser declaration in Section B of Form 8283. Publication 561 also notes that fees you pay for an appraisal are not themselves deductible as a charitable contribution.
Bags of used clothing essentially never reach this territory. Vehicles, art, collections, and estate clear-outs sometimes do.
Sources
- 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 appraisal
A formal written valuation, prepared by a qualified appraiser under professional standards, generally required for deductions over $5,000.
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.
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.
Fair market value (FMV)
The price property would sell for on the open market between a willing buyer and a willing seller, both informed and neither under compulsion.
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.
