Tax Form 8283 is used to report information about noncash charitable contributions.
You must file Form 8283 if the amount of your deduction for all noncash gifts is more than $500. For this purpose, 'amount of your deduction' means your deduction before applying any income limits that could result in a carryover. The carryover rules are explained in Pub. 526, Charitable Contributions. Make any required reductions to fair market value (FMV) before you determine if you must file Form 8283. Form 8283 is filed by individuals, partnerships, and corporations.


