Form 8283-V: Payment Voucher for Filing Fee Under Section 170(f)(13)


DEFINITION of 'Form 8283-V: Payment Voucher for Filing Fee Under Section 170(f)(13)'

An IRS tax form completed by taxpayers claiming a charitable contribution exceeding $10,000. Form 8283-V is used if the charitable contribution is an easement on the exterior of a building located in a registered historic district, and is sent to the IRS along with a filing fee.

BREAKING DOWN 'Form 8283-V: Payment Voucher for Filing Fee Under Section 170(f)(13)'

The deduction for a charitable contribution is not recognized by the IRS if the filing fee, typically $500, is not paid. Each property that meets the charitable contribution requirements carries with it an additional filing fee (e.g. two properties claimed by a taxpayer require a $1,000 filing fee).

Form 82826-V is not required if the filing fee is paid electronically instead of by a check or money order.

  1. IRS Publication 526

    A document published by the Internal Revenue Service (IRS) that ...
  2. Easement

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  3. Charitable Donation

    A gift made by an individual or an organization to a nonprofit ...
  4. Itemized Deduction

    A deduction from a taxpayer's taxable adjusted gross income that ...
  5. Philanthropy

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