taxmo
Level 4
Level 4

According to the form 8283 instructions:

"You must file one or more Forms 8283 if the amount of your deduction for each noncash contribution is more than $500. You must also file Form 8283 if you have a group of similar items for which a total deduction of over $500 is claimed."

I'm open to the possibility that my understanding of it is incorrect, but it sounds to me like it's not required if you don't have any one group of similar items that is over $500, even if the total is over $500.

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