Start here
Prepare one evidence file
The printable checklist below covers the item and donation, supporting evidence, appraiser and report fit, and the separate tax packet. Use it with the current IRS Publication 561, Form 8283 instructions, and advice for your facts.
The reusable asset
Print-ready qualified appraisal checklist
Mark each row ready, waiting, or not applicable, then share the packet with the appraiser and the tax adviser. The checklist does not replace advice about your return.
Print tip: use your browser’s Print command and choose “Save as PDF” for a clean working copy.
1. Confirm the appraisal question
Record the expected claimed deduction, whether similar items are being grouped, the type of property, and any possible exception. The IRS generally looks at the deduction for an item or group of similar items—not just one receipt or one donee.
Status: □ Ready □ Waiting □ Ask adviser
2. Identify the item precisely
Write the object type, maker or artist if known, title or model, materials, dimensions, quantity, inscriptions, serial or edition information, and distinguishing features. Flag every attribution that is uncertain.
Status: □ Ready □ Waiting □ Not applicable
3. Gather donor and ownership records
Collect purchase invoices, inheritance or gift records, prior appraisals, catalogues, certificates, title documents, and a short ownership history. Keep donor-supplied claims separate from facts the appraiser independently verifies.
Status: □ Ready □ Waiting □ Not applicable
4. Fix the key dates
List the acquisition date, expected or actual contribution date, intended valuation effective date, report date, and the return year. Give the tax adviser enough information to test the IRS timing rules.
Status: □ Ready □ Waiting □ Ask adviser
5. Photograph identity and condition
Provide overall front, back, sides, scale, labels, signatures, frames or mounts, visible repairs, losses, and damage. Photos are supporting evidence; they do not guarantee that a remote inspection is sufficient.
Status: □ Ready □ Waiting □ Inspection needed
6. Disclose intended use and agreements
Tell the appraiser about restrictions, partial interests, reserved rights, related-party arrangements, expected sale or use, and any understanding with the donee that may affect the assignment.
Status: □ Ready □ Waiting □ Not applicable
7. Assemble the value basis
Keep acquisition cost or adjusted-basis records, relevant market evidence, prior offers, and supporting research. Ask the appraiser to explain the valuation method and the specific basis for the fair market value conclusion.
Status: □ Ready □ Waiting □ Appraiser to complete
8. Test appraiser qualifications and conflicts
Ask for verifiable education and experience with this property type, paid appraisal practice, the report’s qualification statement, and disclosure of relationships that could make the signer an excluded individual.
Status: □ Ready □ Waiting □ Different appraiser needed
9. Review the finished appraisal
Check the property description, condition, dates, agreements, appraiser identity and qualifications, tax-purpose statement, required declaration, fair market value, method, supporting basis, completion date, and signature.
Status: □ Ready □ Correction requested □ Adviser review
10. Coordinate signatures and retain the packet
Confirm which Form 8283 parts and acknowledgments apply, who must sign, and what must be attached. Retain the final appraisal, form copy, donee acknowledgment, photographs, source records, engagement letter, and corrections together.
Status: □ Ready □ Waiting □ Ask adviser
Confirm responsibility and the next step
The checklist prepares the evidence; this final handoff assigns the remaining decisions.
| Participant | Decision they own |
|---|---|
| Donor | Accurate item, ownership, contribution, agreement, and basis facts. |
| Appraiser | Property-type qualification, sufficient inspection evidence, report method, effective date, declarations, limitations, and signature. |
| Donee organization | Receipt acknowledgment when required; its signature does not approve value. |
| Tax adviser | Applicable Form 8283 section, grouping and exceptions, signatures, attachments, deduction treatment, deadlines, and retention period. |
Common questions
Is a $59 report automatically a qualified appraisal?
No. Confirm the assignment, appraiser, report, effective date, signature, and filing-support requirements before paying.
Is Form 8283 the appraisal?
No. It is the donor’s appraisal summary; the appraisal is a separate signed valuation document. The Form 8283 guide explains the handoff, the qualified-appraiser guide helps test experience, and a sample report shows organization—not acceptance for a particular filing.
How this checklist was reviewed
Written by Appraisily Editorial Team.
Reviewed by Appraisily Editorial Team
Sources were checked against IRS Publication 561 (December 2025) and the Instructions for Form 8283 (December 2025) on July 28, 2026. Appraisily does not provide tax or legal advice, and no appraisal or appraiser is “IRS approved.”
No auction comparables are used on this page because realized prices do not establish whether a donation file satisfies the substantiation rules. Read the editorial policy and sourcing standards.
Official sources and notes
- IRS Publication 561 (12/2025), Determining the Value of Donated Property
- IRS Instructions for Form 8283 (12/2025), Noncash Charitable Contributions
- IRS Topic No. 506, Charitable Contributions
- IRS current revision and future developments for Publication 561
Tax rules change and special rules apply to some property and taxpayers. Confirm the current form, instructions, attachment requirements, and deduction treatment with a qualified tax adviser before filing.