Section 27 - Form 8283

Section 27 has information reported on the Form 8283, Noncash Charitable Contribution, which may be attached to the Form 1065.

The Form 8283 is valid for tax periods ending 202501 and later.

All money amounts are positive (+) and transcribed as dollars only.

If more than two forms are attached to the Form 1065, an indicator will be edited in the lower right corner of Page 2, on the first Form 8283.

Listed below are the fields in Section 27 from the Form 8283, Noncash Charitable Contribution.

The field designators, title and location where the data is obtained from is shown in the table below:

Field Designator

Field Length

Field Title

Positive/Negative Dollars/Cents

Alpha/ Numeric

Location on Form 8283

27DPT

1

Information on Donated Property Type Check Boxes

N/A

A/N

Line 2

273AC

15

Donated Property Appraised Fair Market Value

+/$

N

Line 3A(c)

273AD

6

Donated Property Date Acquired by Donor

N/A

A/N

Line 3A(d)

273AF

15

Donated Property Donor’s Cost or Adjusted Basis

+/$

N

Line 3A(f)

27ASI

1

Appraiser Signature Indicator

N/A

N

Part IV

27AIN

9

Appraiser Identifying Number

N/A

N

Part IV

27QDD

8

Qualified Org. Property Received Date

N/A

N

Part IV

27COE

9

Charitable Org. EIN

N/A

N

Part V

27COS

1

Charitable Org. Authorized Signature Indicator

N/A

N

Part V

27MFI

1

Multiple Forms 8283 attached

N/A

N

Part V, Lower right had corner of Page 2

is found on Line 2, Form 8283.

Invalid Conditions:

The field is more than 1 character.

The values are not 0, 1, A, B, C, D, E, F, G, H, I, J, K, and L.

The tax period is before 202501.

Correction Procedures:

Correct any transcription errors and misplaced entries.

If the tax period is before 202501, delete the field.

The indicator value meanings are:

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

Field 273AC, Appraised Fair Market Value, is found on Line 3A(c). Field 273AF, Donor’s Cost or Adjusted basis, is found on Line 3A(f) on the Form 8283.

Invalid Conditions:

The field is more than 15 Numeric positions.

The field is not Positive & Dollars only.

The tax period is before 202501.

Correction Procedures:

Correct any transcription errors and misplaced entries.

If the tax period is before 202501, delete the field.

, Date Acquired by donor, is found on Line 3A(d) on the Form 8283.

If more than one date is listed on the form, input "V" for Various.

Invalid Conditions:

The field is not all numeric in MMYYYY format or not “V” (Various).

The values are not: 0, 1, 2, 3, 4, 5, 6, 7, 8, 9 and V.

The tax period is before 202501.

Correction Procedures:

Correct any transcription errors and misplaced entries.

If the tax period is before 202501, delete the field.

Field 27AIN, Appraiser Identifying Number, is found in Part IV, Form 8283. Field 27COE, Charitable Organization EIN, is found in part V.

Invalid Conditions:

The fields are more than 9 Numeric positions.

The fields contain Alpha characters.

The tax period is before 202501.

Correction Procedures:

Correct any transcription errors and misplaced entries.

If the tax period is before 202501, delete the field.

, Qualified Organization Property Received Date, is found in Part V.

Invalid Conditions:

The fields are more than 8 Numeric positions.

The field is not in CCYYMMDD format.

The tax period is before 202501.

Correction Procedures:

Correct any transcription errors and misplaced entries.

If the tax period is before 202501, delete the field.

Field 27ASI, Appraiser Signature Indicator is found in Part IV, Form 8283. Field 27COS, Charitable Organization Authorized Signature Indicator, is found in Part V.

Invalid Conditions:

The fields are more than 1 Numeric positions.

The fields contain numbers other than 0 or 1.