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

Form 8283-V: Payment Voucher for Filing Fee Under Section 170(f)(13) is a tax form completed by taxpayers claiming a charitable contribution exceeding $10,000 of an easement on the exterior of a historic building. Form 8283-V is sent to the Internal Revenue Service (IRS) along with a filing fee of $500 per charitable contribution of an easement.

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

The need for Form 8283-V: Payment Voucher for Filing Fee Under Section 170(f)(13) arises when the owner of a registered historic building, which could include a home, agrees not to alter the building’s exterior.

An easement is a legal agreement between a property owner and another party. For instance, an easement might give one farmer access to water on a neighbor’s property, and the easement might require the farmer to pay the neighbor for the right to use the land.

In the case of a charitable easement on a historic building, however, the property owner places restrictions on changes that can be made to the building exterior and gives a qualified organization, such as a historic trust, the authority to enforce the easement. The owner retains ownership and does not receive money in exchange.

This type of easement helps preserve the historic property and retain its authenticity. Because the building takes on restrictions and reduced market value, property owners are eligible for a tax deduction equal to the fair market value of the easement. Taxpayers began receiving a tax break on charitable contributions of easements after Congress passed the Federal Historic Preservation Tax Incentives Program in 1976, with the goal of preserving the country’s architectural legacy.

To qualify for a tax deduction on the charitable contribution of an easement, the building must be a certified historic structure. These properties include any building listed in the National Historic Register or any building located in a historic district and certified by the U.S. Secretary of the Interior. The easement also must restrict any changes to the exterior that would be inconsistent with its historical period. Charitable easements must also benefit the public, so the front of the building must be visually accessible.

To receive the deduction for a charitable contribution, the filing fee of $500 must be paid to the IRS. Each property that meets the charitable contribution requirements carries with it an additional filing fee. So, for example, two properties claimed by a taxpayer would require a $1,000 filing fee.

[Important: The filing fee is $500 per charitable contribution of an easement.]

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

To file, mail in Form 8283-V: Payment Voucher for Filing Fee Under Section 170(f)(13) with your check or money order for the filing fee.

Other Types of Preservation Easements

While Form 8283-V pertains to charitable contributions of easements on the exterior of historic buildings, other charitable contributions of easements may also be tax deductible.

Some other similar types of preservation and conservation easements include:

  • Historic structures, such as bridges or dams
  • Historically important land, including cultural landscapes, battlefields, and archeological sites
  • Open-space or natural habitats, such as farmland or land used for public recreation

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

Here is a link to a downloadable copy of Form 8283-V: Payment Voucher for Filing Fee Under Section 170(f)(13).

What You Need to Know

  • Form 8283-V is completed by taxpayers claiming a charitable contribution exceeding $10,000 of an easement on the exterior of a historic building.
  • The owner of a registered historic building, which could include a home, agrees not to alter the building’s exterior.
  • Each property that meets the charitable contribution requirements carries with it an additional filing fee.