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.