Section 27 - Field Descriptions

Section 27 Fields are located in Form 8283, Noncash Charitable Contribution.

Listed below are the Fields contained in Section 27 showing the Field Designators, title, location on return, and maximum length:

No.

Field

Field Title

Location

Max Length

27DPT

Type of Property Donated Code

Part I, Line 2, Checkbox

1

273AC

Appraised Market Value

Part I, Line 3, column (c)

15

273DA

Acquired by Donor Date

Part I, Line 3, column (d)

6

273FA

Cost of Adjusted Basis Amount

Part I, Line 3, column (f)

15

27ASI

Part IV Appraiser Signature Indicator

Part IV, Signature

1

27AIN

Appraiser Identifying Number

Part IV, Identifying Number

9

27QDD

Donated Property Received Date

Part V, 1st Line

8

27COE

Employer Identification Number

Part V, EIN

9

27COS

Part V, Authorized Signature Code

Part V, Authorized signature

1

27MFI

Additional Form 8283 Indicator

Part V, right margin

1

Valid for tax periods 202501 and later.

1 Alpha Numeric position.

Valid values are "0" , "1" , "A" , "B" , "C" , "D" , "E" , "F" , "G" , "H" , "I" , "J" , "K" , and "L" .

Default value is "0" (zero).

The indicator value meanings are:

No.

Indicator

Box

Meaning

0

N/A

No box checked

A

A

Art (contribution of $20,000 or more)

B

B

Qualified conservation contribution

1

B (1)

Certified historic structure

C

C

Art (contribution of less than $20,000)

D

D

Other real estate

E

E

Equipment

F

F

Securities

G

G

Collectibles

H

H

Intellectual property

I

I

Vehicles

J

J

Clothing and household items

K

K

Digital assets

L

L

Other

Correction Procedures:

Correct any coding or transcription errors.

Valid for tax periods 202501 and later.

15 Numeric positions.

Positive only and dollars only.

Default is blank.

Correction Procedures:

Correct any coding or transcription errors.

Valid for Tax Period 202501 and Later.

15 Numeric positions.

Positive only and dollars only.

Default is blank.

Correction Procedures:

Correct any coding or transcription errors.

Valid for Tax Period 202501 and Later.

6 Alpha Numeric positions.

MMYYYY format.

Default value is zeros.

The valid values are 0, 1, 2, 3, 4, 5, 6, 7, 8, 9, and V.

If the field is not all numeric in MMYYYY format or not “00000V,” then set the field error.

Correction Procedures:

Correct any coding or transcription errors.

Valid for tax periods 202501 and later.

9 Numeric positions.

MMDDYYYY format.

Default value is "0" (zero).

Correction Procedures:

Correct any coding or transcription errors.

Valid for Tax Period 202501 and Later.

9 Numeric positions.

MMDDYYYY format.

Default value is "0" (zero).

Correction Procedures:

Correct any coding or transcription errors.

Valid for Tax Period 202501 and Later.

8 Numeric positions.

MMDDYYYY format.

Default value is "0" (zero).

Correction Procedures:

Correct any coding or transcription errors.

Valid for Tax Period 202501 and Later.

1 Numeric position.

Valid values are "0" and "1" .

Default value is "0" (zero).

The indicator values meanings is as follows:

0 - No signature provided.

1 - Signature provided.

Correction Procedures:

Correct any coding or transcription errors.

Valid for Tax Period 202501 and Later.

1 Numeric position.

Valid values are "0" and "1" .

Default value is "0" (zero).

The indicator values meanings is as follows:

0 - No signature provided.

1 - Signature provided.

Correction Procedures:

Correct any coding or transcription errors.

Valid for Tax Period 202501 and Later.

1 Numeric position.

Valid values are "0" and "1" .

Default value is "0" (zero).

The indicator values meanings is as follows:

0 - Only one Form 8283 attached.

1 - Multiple Form 8283 attached.

Correction Procedures:

Correct any coding or transcription errors.