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

AAA

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.

INVESTOPEDIA EXPLAINS '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.

RELATED TERMS
  1. IRS Publication 526

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

    The right of one party to use the property of another party. ...
  3. Itemized Deduction

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

    Charitable giving to human causes on a large scale. Philanthropy ...
  5. Charitable Donation

    A gift made by an individual or an organization to a nonprofit ...
  6. Deferred Tax Asset

    A deferred tax asset is an asset on a company's balance sheet ...
Related Articles
  1. Deducting Your Donations
    Taxes

    Deducting Your Donations

  2. An Overview Of Itemized Deductions
    Taxes

    An Overview Of Itemized Deductions

  3. 10 Money-Saving Year-End Tax Tips
    Taxes

    10 Money-Saving Year-End Tax Tips

  4. Why You Should Itemize Your Tax Deductions
    Taxes

    Why You Should Itemize Your Tax Deductions

Hot Definitions
  1. Conduit Issuer

    An organization, usually a government agency, that issues municipal securities to raise capital for revenue-generating projects ...
  2. Financing Entity

    The party in a financing arrangement that provides money, property, or another asset to an intermediate entity or financed ...
  3. Hyperinflation

    Extremely rapid or out of control inflation. There is no precise numerical definition to hyperinflation. Hyperinflation is ...
  4. Gross Rate Of Return

    The total rate of return on an investment before the deduction of any fees or expenses. The gross rate of return is quoted ...
  5. Debit Spread

    Two options with different market prices that an investor trades on the same underlying security. The higher priced option ...
  6. Leading Indicator

    A measurable economic factor that changes before the economy starts to follow a particular pattern or trend. Leading indicators ...
Trading Center