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
(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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