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Section 14. Fiduciary Income Tax Returns›3.24.14 Fiduciary Income Tax Returns

Section 27 Form 8283 (Program 11900, 11901 and 11902)

Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States

Elem. No.

Form 8283 Section 27 Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Section Number

SECT:

Section 27 will always be generated. No entry is required.

(2)

Information on Donated Property Type Check boxes

L2 IND

Enter the character on line 2.

Valid characters are alpha A-L and numeric 0 or 1.

Enter a pound sign (#) for each illegible character.

If no data is present press to override.

(3)

Donated Property Appraised Fair Market Value

L3A(c) $

Enter the amount from Part 3, line A(c).

(4)

Donated Property Date Acquired by Donor

L3A(d)

Enter the date from Part 3, line 3 A(d).

(5)

Donated Property Donor’s Cost or Adjusted Basis

3A(f) $

Enter the amount from Part 3, line A(f).

(6)

Appraiser Signature Indicator

IV Sig Ind

Enter the edited code from the left margin.

(7)

Appraiser Identifying Number

ID #

Enter the appraiser identifying number from Part IV.

(8)

Qualified Organization Property Received Date

Prop Date

Enter the Qualified Organization Property Received date from Form 8283.

(9)

Charitable Organization Employer Identification Number

EIN

Enter the EIN from Form 8283 Part V.

(10)

Charitable Organization Authorized Signature Indictor

V Sig Ind

Enter the edited code from the left margin.

(11)

Multiple Form 8283 Attached

8283 Ind

Enter the edited digits from the bottom right margin of Form 8283

2 or Less Form(s) 8283 attached, enter a "0" .

More Than 2 Forms 8283 attached enter "1" .

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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