When is form 8283 required to be filed? Schaefer, Michael V; Conner, Elizabeth C; Laufer, Douglas M ...
The Tax Adviser,
03/2012, Letnik:
43, Številka:
3
Magazine Article, Trade Publication Article
Form 8283, Noncash Charitable Contributions, must be filed with an individual's income tax return to substantiate noncash charitable contributions made during a given tax year. The instructions to ...Form 8283 indicate that the form must be filed with the individual's tax return for the year the individual contributes the property and first claims a deduction for the contribution. A literal reading of this instruction suggests that both requirements must be met before Form 8283 is required to be filed.
