You must file one or more Forms 8283 if the amount of your deduction for each noncash contribution is more than $500. You must also file Form 8283 if you have a group of similar items for which a total deduction of over $500 is claimed. See Similar Items of Property, later. 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.
Make any required reductions to fair market value (FMV) before you determine if you must file Form 8283. See Fair Market Value (FMV), later.
Form 8283 is filed by individuals, partnerships, and corporations.