Art appraisal services | Internal Revenue Service

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Use the spacebar to open the File sub menu or enter to navigate to the File page." role="application" id="accessible-megamenu-nav-item-0">File</a> <ul data-block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-file-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-0" role="region"> <div class="mega-menu-container"> <li><a href="/filing" class="mobile-only-text" id="accessible-megamenu-file-submenu-0" data-drupal-link-system-path="node/19656">Overview</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-file-submenu-1">INFORMATION FOR…</span> </li> <li><a href="/how-to-file-your-taxes-step-by-step" id="accessible-megamenu-file-submenu-2" data-drupal-link-system-path="node/19456">Individuals</a> </li> <li><a href="/businesses" id="accessible-megamenu-file-submenu-3" data-drupal-link-system-path="node/18976">Business & Self Employed</a> </li> <li><a href="/charities-and-nonprofits" id="accessible-megamenu-file-submenu-4" data-drupal-link-system-path="node/58461">Charities and Nonprofits</a> </li> <li><a href="/individuals/international-taxpayers" id="accessible-megamenu-file-submenu-5" data-drupal-link-system-path="node/19696">International Taxpayers</a> </li> <li><a href="/government-entities/federal-state-local-governments" id="accessible-megamenu-file-submenu-6" data-drupal-link-system-path="node/19446">Federal State and Local Governments</a> </li> <li><a href="/government-entities/indian-tribal-governments" id="accessible-megamenu-file-submenu-7" data-drupal-link-system-path="node/19601">Indian Tribal Governments</a> </li> <li><a href="/tax-exempt-bonds" id="accessible-megamenu-file-submenu-8" data-drupal-link-system-path="node/19671">Tax Exempt Bonds</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-file-submenu-9">FILING FOR INDIVIDUALS</span> </li> <li><a href="/filing/individuals/how-to-file" id="accessible-megamenu-file-submenu-10" data-drupal-link-system-path="node/22856">How to File</a> </li> <li><a href="/filing/individuals/when-to-file" id="accessible-megamenu-file-submenu-11" data-drupal-link-system-path="node/22726">When to File</a> </li> <li><a href="/filing/where-to-file-tax-returns-addresses-listed-by-return-type" id="accessible-megamenu-file-submenu-12" data-drupal-link-system-path="node/2442">Where to File</a> </li> <li><a href="/filing/individuals/update-my-information" id="accessible-megamenu-file-submenu-13" data-drupal-link-system-path="node/22861">Update Your Information</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-file-submenu-14">POPULAR</span> </li> <li><a href="/individuals/get-transcript" id="accessible-megamenu-file-submenu-15" data-drupal-link-system-path="node/136676">Get Your Tax Record</a> </li> <li><a href="/businesses/small-businesses-self-employed/get-an-employer-identification-number" id="accessible-megamenu-file-submenu-16" data-drupal-link-system-path="node/17153">Apply for an Employer ID Number (EIN)</a> </li> <li><a href="/filing/wheres-my-amended-return" id="accessible-megamenu-file-submenu-17" data-drupal-link-system-path="node/17175">Check Your Amended Return Status</a> </li> <li><a href="/identity-theft-fraud-scams/get-an-identity-protection-pin" id="accessible-megamenu-file-submenu-18" data-drupal-link-system-path="node/16696">Get an Identity Protection PIN (IP PIN)</a> </li> <li><a href="/file-your-taxes-for-free" id="accessible-megamenu-file-submenu-19" data-drupal-link-system-path="node/141421">File Your Taxes for Free</a> </li> </div> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/payments" aria-controls="accessible-megamenu-pay-submenu" aria-expanded="false" aria-label="Pay menu has additional options. Use the spacebar to open the Pay sub menu or enter to navigate to the Pay page." role="application" id="accessible-megamenu-nav-item-1">Pay</a> <ul data-block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-pay-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-1" role="region"> <div class="mega-menu-container"> <li><a href="/payments" class="mobile-only-text" id="accessible-megamenu-pay-submenu-0" data-drupal-link-system-path="node/19551">Overview</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-pay-submenu-1">PAY BY</span> </li> <li><a href="/payments/direct-pay-with-bank-account" id="accessible-megamenu-pay-submenu-2" data-drupal-link-system-path="node/10224">Bank Account (Direct Pay)</a> </li> <li><a href="/payments/online-payment-agreement-application" id="accessible-megamenu-pay-submenu-3" data-drupal-link-system-path="node/16716">Payment Plan (Installment Agreement)</a> </li> <li><a href="/payments/eftps-the-electronic-federal-tax-payment-system" id="accessible-megamenu-pay-submenu-4" data-drupal-link-system-path="node/15488">Electronic Federal Tax Payment System (EFTPS)</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-pay-submenu-5">POPULAR</span> </li> <li><a href="/your-account" id="accessible-megamenu-pay-submenu-6" data-drupal-link-system-path="node/126776">Your Online Account</a> </li> <li><a href="/individuals/tax-withholding-estimator" id="accessible-megamenu-pay-submenu-7" data-drupal-link-system-path="node/107181">Tax Withholding Estimator</a> </li> <li><a href="/businesses/small-businesses-self-employed/estimated-taxes" id="accessible-megamenu-pay-submenu-8" data-drupal-link-system-path="node/17135">Estimated Taxes</a> </li> <li><a href="/payments/penalties" id="accessible-megamenu-pay-submenu-9" data-drupal-link-system-path="node/91826">Penalties</a> </li> </div> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/refunds" aria-controls="accessible-megamenu-refunds-submenu" aria-expanded="false" aria-label="Refunds menu has additional options. Use the spacebar to open the Refunds sub menu or enter to navigate to the Refunds page." role="application" id="accessible-megamenu-nav-item-2">Refunds</a> <ul data-block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-refunds-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-2" role="region"> <div class="mega-menu-container"> <li><a href="/refunds" class="mobile-only-text" id="accessible-megamenu-refunds-submenu-0" data-drupal-link-system-path="node/130131">Overview</a> </li> <div class="mega-menu-column no-header-extra-padding"> <li><a href="/wheres-my-refund" class="mega-menu-column-header" id="accessible-megamenu-refunds-submenu-1" data-drupal-link-system-path="node/19556">Where's My Refund</a> </li> <li><a href="/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts" id="accessible-megamenu-refunds-submenu-2" data-drupal-link-system-path="node/10971">Direct Deposit</a> </li> <li><a href="/taxtopics/tc203" id="accessible-megamenu-refunds-submenu-3" data-drupal-link-system-path="node/67936">Reduced Refunds</a> </li> <li><a href="/filing/file-an-amended-return" id="accessible-megamenu-refunds-submenu-4" data-drupal-link-system-path="node/128551">Amend Return</a> </li> </div> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/credits-and-deductions" aria-controls="accessible-megamenu-credits-deductions-submenu" aria-expanded="false" aria-label="Credits & Deductions menu has additional options. Use the spacebar to open the Credits & Deductions sub menu or enter to navigate to the Credits & Deductions page." role="application" id="accessible-megamenu-nav-item-3">Credits & Deductions</a> <ul data-block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-credits-deductions-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-3" role="region"> <div class="mega-menu-container"> <li><a href="/credits-and-deductions" class="mobile-only-text" id="accessible-megamenu-credits-deductions-submenu-0" data-drupal-link-system-path="node/80206">Overview</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-credits-deductions-submenu-1">INFORMATION FOR...</span> </li> <li><a href="/credits-and-deductions-for-individuals" title="For you and your family" id="accessible-megamenu-credits-deductions-submenu-2" data-drupal-link-system-path="node/5">Individuals</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> For you and your family </span> </li> <li><a href="/credits-deductions/businesses" title="Standard mileage and other information" id="accessible-megamenu-credits-deductions-submenu-3" data-drupal-link-system-path="node/19941">Businesses & Self-Employed</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Standard mileage and other information </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-credits-deductions-submenu-4">POPULAR</span> </li> <li><a href="/credits-deductions/individuals/earned-income-tax-credit-eitc" id="accessible-megamenu-credits-deductions-submenu-5" data-drupal-link-system-path="node/18966">Earned Income Credit (EITC)</a> </li> <li><a href="/credits-deductions/individuals/child-tax-credit" id="accessible-megamenu-credits-deductions-submenu-6" data-drupal-link-system-path="node/771">Child Tax Credit</a> </li> <li><a href="/credits-deductions/clean-vehicle-and-energy-credits" id="accessible-megamenu-credits-deductions-submenu-7" data-drupal-link-system-path="node/126641">Clean Energy and Vehicle Credits</a> </li> <li><a href="/help/ita/how-much-is-my-standard-deduction" id="accessible-megamenu-credits-deductions-submenu-8" data-drupal-link-system-path="node/5229">Standard Deduction</a> </li> <li><a href="/retirement-plans" id="accessible-megamenu-credits-deductions-submenu-9" data-drupal-link-system-path="node/19741">Retirement Plans</a> </li> </div> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/forms-instructions" aria-controls="accessible-megamenu-forms-instructions-submenu" aria-expanded="false" aria-label="Forms & Instructions menu has additional options. Use the spacebar to open the Forms & Instructions sub menu or enter to navigate to the Forms & Instructions page." role="application" id="accessible-megamenu-nav-item-4">Forms & Instructions</a> <ul data-block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-forms-instructions-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-4" role="region"> <div class="mega-menu-container"> <li><a href="/forms-instructions" class="mobile-only-text" id="accessible-megamenu-forms-instructions-submenu-0" data-drupal-link-system-path="node/6">Overview</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-forms-instructions-submenu-1">POPULAR FORMS & INSTRUCTIONS</span> </li> <li><a href="/forms-pubs/about-form-1040" title="Individual Tax Return" id="accessible-megamenu-forms-instructions-submenu-2" data-drupal-link-system-path="node/16022">Form 1040</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Individual Tax Return </span> </li> <li><a href="/pub/irs-pdf/i1040gi.pdf" title="Instructions for Form 1040 " id="accessible-megamenu-forms-instructions-submenu-3">Form 1040 Instructions</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Instructions for Form 1040 </span> </li> <li><a href="/forms-pubs/about-form-w-9" title="Request for Taxpayer Identification Number (TIN) and Certification" id="accessible-megamenu-forms-instructions-submenu-4" data-drupal-link-system-path="node/15825">Form W-9</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Request for Taxpayer Identification Number (TIN) and Certification </span> </li> <li><a href="/forms-pubs/about-form-4506-t" title="Request for Transcript of Tax Return" id="accessible-megamenu-forms-instructions-submenu-5" data-drupal-link-system-path="node/10554">Form 4506-T</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Request for Transcript of Tax Return </span> </li> </div> <div class="mega-menu-column extra-padding"> <li><a href="/forms-pubs/about-form-w-4" class="mega-menu-column-header" title="Employee's Withholding Certificate" id="accessible-megamenu-forms-instructions-submenu-6" data-drupal-link-system-path="node/15498">Form W-4</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Employee's Withholding Certificate </span> </li> <li><a href="/forms-pubs/about-form-941" title="Employer's Quarterly Federal Tax Return" id="accessible-megamenu-forms-instructions-submenu-7" data-drupal-link-system-path="node/53446">Form 941</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Employer's Quarterly Federal Tax Return </span> </li> <li><a href="/forms-pubs/about-form-w-2" title="Employers engaged in a trade or business who pay compensation" id="accessible-megamenu-forms-instructions-submenu-8" data-drupal-link-system-path="node/5737">Form W-2</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Employers engaged in a trade or business who pay compensation </span> </li> <li><a href="/forms-pubs/about-form-9465" title="Installment Agreement Request" id="accessible-megamenu-forms-instructions-submenu-9" data-drupal-link-system-path="node/15532">Form 9465</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Installment Agreement Request </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-forms-instructions-submenu-10">POPULAR FOR TAX PROS</span> </li> <li><a href="/forms-pubs/about-form-1040x" title="Amend/Fix Return" id="accessible-megamenu-forms-instructions-submenu-11" data-drupal-link-system-path="node/19996">Form 1040-X</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Amend/Fix Return </span> </li> <li><a href="/forms-pubs/about-form-2848" title="Apply for Power of Attorney" id="accessible-megamenu-forms-instructions-submenu-12" data-drupal-link-system-path="node/15839">Form 2848</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Apply for Power of Attorney </span> </li> <li><a href="/forms-pubs/about-form-w-7" title="Apply for an ITIN" id="accessible-megamenu-forms-instructions-submenu-13" data-drupal-link-system-path="node/15536">Form W-7</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Apply for an ITIN </span> </li> <li><a href="/pub/irs-pdf/pcir230.pdf" title="Rules Governing Practice before IRS" id="accessible-megamenu-forms-instructions-submenu-14">Circular 230</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Rules Governing Practice before IRS </span> </li> </div> </div> </ul> </li> </ul> </nav> <div class="pup-site-header-search-block pup-search-box-hidden"> <div class="pup-site-header-search-block__searchfield"> <form data-block="pup_irs_exposedformpup_site_index_searchsite_search_srt_relevance_2" action="/site-index-search" method="get" id="views-exposed-form-pup-site-index-search-site-search-srt-relevance--2" accept-charset="UTF-8" novalidate> <div class="form--inline form-inline clearfix"> <div class="form-item form-group js-form-item form-type-textfield js-form-type-textfield form-item-search js-form-item-search"> <label for="search-main" class="control-label">Search</label> <input placeholder="Search" aria-label="Search" data-drupal-selector="edit-search" class="form-text form-control" type="text" id="search-main" name="search" value="" size="30" maxlength="128" /> </div> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical-1 js-form-item-field-pup-historical-1"> <label for="edit-field-pup-historical-1--2" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical-1" class="form-select form-control" id="edit-field-pup-historical-1--2" name="field_pup_historical_1"><option value="All" >- Any -</option><option value="1" selected="selected">No</option></select></div> </div> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical js-form-item-field-pup-historical"> <label for="edit-field-pup-historical--2" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical" class="form-select form-control" id="edit-field-pup-historical--2" name="field_pup_historical"><option value="All" >- Any -</option><option value="1" selected="selected">No</option></select></div> </div> <div data-drupal-selector="edit-actions" class="form-actions form-group js-form-wrapper form-wrapper" id="edit-actions--2"><button title="Search" data-drupal-selector="edit-submit-pup-site-index-search-2" class="button js-form-submit form-submit btn-primary btn icon-before" type="submit" id="edit-submit-pup-site-index-search--2" value="Search"><span class="icon glyphicon glyphicon-search" aria-hidden="true"></span> Search</button></div> </div> </form> </div> </div> </div> </div> </div> <div id="pup-info-menu-collapse" class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"> <div class="region region-info-menu-collapsible"> <nav role="navigation" aria-labelledby="block-pup-irs-informationmenu-menu" id="block-pup-irs-informationmenu" data-block-plugin-id="system_menu_block:pup-info-menu" class="pup-nav-en"> <h2 class="visually-hidden" id="block-pup-irs-informationmenu-menu">Information Menu</h2> <ul data-block="pup_irs_informationmenu" class="menu menu--pup-info-menu nav"> <li class="first"> <a href="/help/let-us-help-you" title="Help" data-drupal-link-system-path="node/16916">Help</a> </li> <li> <a href="/newsroom" title="News" data-drupal-link-system-path="node/19646">News</a> </li> <li> <a href="/charities-and-nonprofits" data-drupal-link-system-path="node/58461">Charities & Nonprofits</a> </li> <li class="last"> <a href="/tax-professionals" data-drupal-link-system-path="node/11">Tax Pros</a> </li> </ul> </nav> </div> </div> <div id="pup-header-nav-collapse" class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"> <div class="region region-header-nav-collapsible"> <section id="block-accordionmainnavigationmobile" data-block-plugin-id="accordion_menus_block:main_mobile" class="block block-accordion-menus block-accordion-menus-blockmain-mobile clearfix"> <div class="accordion_menus_block_container main_mobile"> <h2 class="accordion-title"> <a href="#">File</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/filing" class="mobile-only-text">Overview</a></li><li><span class="mega-menu-column-header">INFORMATION FOR…</span></li><li><a href="/how-to-file-your-taxes-step-by-step">Individuals</a></li><li><a href="/businesses">Business & Self Employed</a></li><li><a href="/charities-and-nonprofits">Charities and Nonprofits</a></li><li><a href="/individuals/international-taxpayers">International Taxpayers</a></li><li><a href="/government-entities/federal-state-local-governments">Federal State and Local Governments</a></li><li><a href="/government-entities/indian-tribal-governments">Indian Tribal Governments</a></li><li><a href="/tax-exempt-bonds">Tax Exempt Bonds</a></li><li><span class="mega-menu-column-header">FILING FOR INDIVIDUALS</span></li><li><a href="/filing/individuals/how-to-file">How to File</a></li><li><a href="/filing/individuals/when-to-file">When to File</a></li><li><a href="/filing/where-to-file-tax-returns-addresses-listed-by-return-type">Where to File</a></li><li><a href="/filing/individuals/update-my-information">Update Your Information</a></li><li><span 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</div> </div> <div class="pup-header-content-rt no-gutter col-sm-12 col-md-9"> <a id="main-content"></a> <div class="region region-content"> <div data-drupal-messages-fallback class="hidden"></div> <article about="/appeals/art-appraisal-services" class="pup-article full clearfix row"> <div class="col-md-12 col-sm-12 col-xs-12"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><h2>On this page</h2> <ul> <li><a href="#referral">Referral to the Commissioner's Art Advisory Panel</a></li> <li><a href="#noncash">Appraisals for non-cash charitable contributions</a></li> <li><a href="#qualified">Qualified appraisal</a></li> <li><a href="#appraiser">Qualified appraiser</a></li> <li><a href="#form8283">IRS Form 8283</a></li> <li><a href="#estate">Appraisals for estate and gift taxes</a></li> <li><a href="#statement">Statement of value requests</a></li> <li><a href="#preferred">AAS preferred format for item descriptions (applicable to all types of tax appraisals)</a></li> <li><a href="#photographic">AAS photographic requirements (applicable to all types of tax appraisals)</a></li> <li><a href="#publications">Publications</a></li> </ul> <p>The Internal Revenue Service (IRS) Art Appraisal Services (AAS) is a team of professionally trained Appraisers who provide advice and assistance to the IRS and taxpayers on valuation questions arising in connection with personal property and works of art. AAS Appraisers review the <a href="https://www.ecfr.gov/current/title-26/chapter-I/subchapter-B/part-20/subject-group-ECFRff731b6b89b2cce/section-20.2031-1">fair market value (FMV)</a> claimed for personal property included in federal income and estate and gift tax cases, in accordance with the Internal Revenue Code.</p> <p>A Director oversees the staff of appraisers. Each appraiser has specific training in appraisal methodology, the Uniform Standards of Professional Appraisal Practice (USPAP), and education and experience in fine art, decorative arts, and collectibles, including paintings, drawings, prints, sculptures, antiques, ceramics, textiles, carpets, silver, rare manuscripts, antiquities, ethnographic art, coins, and sports, entertainment, and historical memorabilia.</p> <p>Although organized under the IRS Independent Office of Appeals, AAS typically assists IRS’ examination function, lawyers from the IRS Office of Chief Counsel and the Department of Justice, as well as appeals officers, on the valuation of personal property and works of art. In particular, AAS helps other offices review appraisals for <a href="#noncash">non-cash charitable contributions</a> including IRS <a href="#form8283">Form 8283</a> and appraisals for <a href="#estate">estate and gift taxes</a>. AAS also responds to taxpayer <a href="#statement">requests for statements of value</a> for certain significant charitable contributions, gifts, or estate transfers of personal property or art.</p> <p><strong>For inquiries specific to an art appraisal matter,</strong> contact Art Appraisal Services at <a href="mailto:AP.art.appraisal.services@irs.gov">ap.art.appraisal.services@irs.gov</a>. General tax inquiries or questions about refunds will not be answered from this mailbox. Please consult the <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="a50041b5-902c-42be-b3df-fb16d70e9687" href="/help/ita" title="ITA">IRS’ Interactive Tax Assistant</a> for information on general taxpayer questions and <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="a30296cc-6e05-4dd1-931f-6ccf40afa66e" href="/wheres-my-refund" title="Where's My Refund?">Where’s My Refund?</a> to check the status of your refund.</p> <h2><a id="referral" name="referral"></a>Referral to the Commissioner's Art Advisory Panel</h2> <p>In certain matters, AAS is advised by the Commissioner’s Art Advisory Panel (the Panel). The Panel members, up to 25 renowned art experts, serve without compensation and provide advisory opinions. Established in 1968, the Panel is governed by the Federal Advisory Committee Act (FACA) and chaired by the Director of AAS.</p> <p>AAS Appraisers, the Director of AAS, and Panel members meet regularly to discuss the valuation of art works submitted for review by AAS. Generally, these art works have individual values above $150,000, but AAS has discretion in determining what items are sent to the Panel for review. After reviewing photographs and relevant documentation provided by taxpayers and research by the AAS Appraisers, the Panel members make recommendations on the acceptability of the claimed FMVs without knowing the taxpayer or whether the value is for estate and gift tax or charitable contribution.</p> <p>In making value recommendations, Panel members draw upon their combined professional expertise in dealing with art to assess the aesthetic quality, historical importance, and FMV of the subject property. The Panel provides oral advisory opinions on the values of the individual properties and reaches a consensus; it does not issue written reports. Final determinations of value are made by AAS.</p> <p>The Annual Summary Report describes the closed meeting activity of the Panel for the most recent year. The report discusses the procedures of the Panel, provides a list of panelists and summarizes the art items reviewed during the year. </p> <ul> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="1bbc094a-e471-41cd-a6fd-0b42e85c68b0" href="https://www.irs.gov/pub/irs-pdf/p5392.pdf" title="0624 Publ 5392 (PDF)">Annual Summary Report for 2023 <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="1bbc094a-e471-41cd-a6fd-0b42e85c68b0" href="https://www.irs.gov/pub/irs-pdf/p5392.pdf" title="0624 Publ 5392 (PDF)">Annual Summary Report for 2022 <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="4d61f12b-7966-4b25-8222-0b72d035e880" href="https://www.irs.gov/pub/irs-prior/p5392--2022.pdf" title="2022 Publ 5392 (PDF)">Annual Summary Report for 2021 <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="d9d45076-a4ef-41d2-8b43-f69f5e3f4cc6" href="https://www.irs.gov/pub/irs-prior/p5392--2021.pdf" title="2021 Publ 5392 (PDF)">Annual Summary Report for 2020 <span class="link-label label-file label-file-pdf">PDF</span></a></li> </ul> <h2><a id="noncash" name="non-cash-charitable-contributions"></a>Appraisals for non-cash charitable contributions</h2> <p>Generally, if the claimed deduction for an item or group of similar items of donated property is more than $5,000, a qualified appraisal signed and dated by a qualified appraiser is required. Taxpayers must also complete Form 8283, Section B, and attach it to the tax return. A qualified appraisal is an appraisal document that:</p> <ul> <li>Is made, signed, and dated by a qualified appraiser (defined below) in accordance with generally accepted appraisal standards;</li> <li>Meets the relevant requirements of <a href="https://www.ecfr.gov/current/title-26/chapter-I/subchapter-A/part-1/subject-group-ECFRcc67ec453a5e514/section-1.170A-17">Regulations section 1.170A-17(a)</a>;</li> <li>Is issued no earlier than 60 days before the date of the contribution and no later than the date the tax return is due, including extensions. For an appraisal report issued on or after the date of the contribution, the valuation effective date must be the date of the contribution. For an appraisal report issued prior to and no earlier than 60 days before the date of contribution, the valuation effective date is the prospective date of contribution, and;</li> <li>Does not involve a prohibited appraisal fee.</li> </ul> <p>The qualified appraisal must be received before the due date, including extensions, of the return on which a charitable contribution deduction is first claimed for the donated property. If the deduction is first claimed on an amended return, the qualified appraisal must be received before the date on which the amended return is filed. See <a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="27d1134e-95ba-40bb-8876-ea067b194dc8" href="https://www.irs.gov/pub/irs-pdf/p561.pdf" title="1224 Publ 561 (PDF)">Publication 561 <span class="link-label label-file label-file-pdf">PDF</span></a> for guidance on attaching the appraisal to the return depending upon the amount of the deduction claimed.</p> <h2><a id="qualified" name="qualified"></a>Qualified appraisal</h2> <p>A qualified appraisal must include the following information:</p> <ul> <li>A description of the property in sufficient detail for a person who is not generally familiar with the type of property to determine that the property appraised is the property that was (or will be) contributed;</li> <li>The physical condition of any tangible property;</li> <li>The date (or expected date) of contribution;</li> <li>The terms of any agreement or understanding entered into (or expected to be entered into) by or on behalf of the donor and donee that relates to the use, sale, or other disposition of the donated property, including, for example, the terms of any agreement or understanding that: <ul> <li>Temporarily or permanently restricts a donee's right to use or dispose of the donated property;</li> <li>Earmarks donated property for a particular use; or</li> <li>Reserves to, or confers upon, anyone (other than a donee organization or an organization participating with a donee organization in cooperative fundraising) any right to the income from the donated property or to the possession of the property, including the right to vote donated securities, to acquire the property by purchase or otherwise, or to designate the person having the income, possession, or right to acquire the property;</li> </ul> </li> <li>The name, address, and taxpayer identification number of the qualified appraiser and, if the appraiser is a partner, an employee, or an independent contractor engaged by a person other than the donor, the name, address, and taxpayer identification number of the partnership or the person who employs or engages the appraiser;</li> <li>The qualifications of the qualified appraiser who signs the appraisal, including the appraiser's background, experience, education, and any membership in professional appraisal associations;</li> <li>A statement that the appraisal was prepared for income tax purposes;</li> <li>The date (or dates) on which the property was valued;</li> <li>The appraised FMV on the date (or expected date) of contribution;</li> <li>The method of valuation used to determine FMV, such as the sales comparison approach, the cost approach, or the income approach; and</li> <li>The specific basis for the valuation, such as any specific comparable sales transaction.</li> </ul> <p>An appraisal of fine art, decorative art and collectibles prepared for the Service and reviewed by AAS should include all of the following:</p> <ol> <li>A complete description of the object, indicating the size, subject matter, medium, name of the artist (or culture), and approximate date created. (See <a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="6676cd98-025a-4415-91f4-2f79a319b3aa" href="https://www.irs.gov/pub/irs-appeals/appraisal_item_format.pdf" title="Preferred Item Format for Art Valued Over $50,000">Preferred item format <span class="link-label label-file label-file-pdf">PDF</span></a>)</li> <li>The cost, date, and manner of acquisition.</li> <li>A history of the item, including proof of authenticity.</li> <li>A professional quality image of the object. (See <a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="d99abd54-f344-4e3b-abb1-ebcf9f5ae936" href="https://www.irs.gov/pub/irs-pdf/p5497.pdf" title="0321 Publ 5497 (PDF)">Publication 5497 <span class="link-label label-file label-file-pdf">PDF</span></a>)</li> <li>The facts on which the appraisal was based, such as: <ul> <li>Sales of similar works by the artist, particularly on or around the valuation date at public and private sales.</li> <li>A record of any exhibitions at which the specific art object had been displayed.</li> <li>The economic state of the art market at the time of valuation, particularly with respect to the specific property.</li> <li>The standing of the artist in their profession and in the particular school or time period.</li> </ul> </li> </ol> <h2><a id="appraiser" name="appraiser"></a>Qualified appraiser</h2> <p>A qualified appraiser is an individual with verifiable education and experience in valuing the type of property for which the appraisal is performed.</p> <ol> <li>The individual: <ul> <li>Has earned an appraisal designation from a generally recognized professional appraiser organization, or,</li> <li>Has met certain minimum education requirements and 2 or more years of experience. To meet the minimum education requirement, individuals must have successfully completed professional or college-level coursework obtained from: <ul> <li>A professional or college-level educational organization,</li> <li>A professional trade or appraiser organization that regularly offers educational programs in valuing the type of property, or,</li> <li>An employer as part of an employee apprenticeship or education program similar to professional or college-level courses.</li> </ul> </li> </ul> </li> <li>The individual regularly prepares appraisals for which they are paid.</li> <li>The individual is not an excluded individual. (See <a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="27d1134e-95ba-40bb-8876-ea067b194dc8" href="https://www.irs.gov/pub/irs-pdf/p561.pdf" title="1224 Publ 561 (PDF)">Publication 561 <span class="link-label label-file label-file-pdf">PDF</span></a> for list of excluded individuals.)</li> </ol> <h2><a id="form8283" name="form-8283"></a>IRS Form 8283</h2> <p>Generally, if the claimed deduction for an item of donated property is more than $5,000, taxpayers must attach Form 8283 to the tax return and complete Section B. A separate Form 8283 is required for each item of contributed property that is not part of a group of similar items. Contributions of similar items of property to the same donee organization require only one Form 8283. Contributions of similar items of property to more than one donee organization requires a separate form for each donee.</p> <ul> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="cb33535f-3eb5-4bcc-a011-9e68ede2c736" href="https://www.irs.gov/pub/irs-pdf/f8283.pdf" title="1223 Form 8283 (PDF)">Form 8283, Non-Cash Charitable Contributions <span class="link-label label-file label-file-pdf">PDF</span></a> — The necessary form filed with the taxpayer's return.</li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="1b8be102-fae8-4a9d-8cb3-923e05da8128" href="https://www.irs.gov/pub/irs-pdf/i8283.pdf" title="1224 Inst 8283 (PDF)">Instructions to Form 8283 <span class="link-label label-file label-file-pdf">PDF</span></a> — Contains important information regarding the completion of the form.</li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="85aca787-f92c-4f20-86bb-829fa82416f4" href="https://www.irs.gov/pub/irs-pdf/f8282.pdf" title="1021 Form 8282 (PDF)">Form 8282, Donee Information Return <span class="link-label label-file label-file-pdf">PDF</span></a> — Form filed by donee upon sale of property.</li> </ul> <h2><a id="estate" name="appraisals-for-estate-gift-taxes"></a>Appraisals for estate and gift taxes</h2> <p>For more information regarding the valuation of household and personal effects for Estate Tax purposes, see 26 CFR § 20.2031-1 and 20.2031-6.</p> <p>For more information regarding the valuation of property for Gift Tax purposes, see <a href="https://www.ecfr.gov/current/title-26/chapter-I/subchapter-B/part-25/subject-group-ECFRac39af22636eabc/section-25.2512-1">26 CFR § 25.2512-1</a>.</p> <h2><a id="statement" name="statement-value-requests"></a>Statement of value requests</h2> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="c841e3af-b040-4549-b3ed-3a6b27f7cdbc" href="https://www.irs.gov/pub/irs-drop/rp96-15.pdf" title="rp96-15.pdf">Revenue Procedure 96-15 <span class="link-label label-file label-file-pdf">PDF</span></a> provides procedures for taxpayers to request a review of art valuations for income, estate, and gift returns. Taxpayers may obtain a statement of value (SOV) from the Service for an advance review of art valuation claims prior to filing the return. The SOV may then be used to complete the taxpayer's return.</p> <p>The procedure generally applies to an item of art that has been appraised at $50,000 or more. The appraisal submitted of the subject items must meet specific substantiation requirements. A user fee is charged for each request. The current fees for a SOV are $7,500 for one to three items and $400 for each additional item (see <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="fa58d670-0e18-4dbd-b056-45f3653c3ec9" href="/irb/2023-01_IRB#REV-PROC-2023-1" title="Internal Revenue Bulletin: 2023-01">Revenue Procedure 2023-1</a>, Appendix A – Schedule of User Fees).</p> <p>User fees for SOV requests made pursuant to Revenue Procedure 96-15 must be made by direct debit from a checking or savings account through <a href="https://pay.gov/public/home">Pay.gov</a>. Payment confirmations are provided through the Pay.gov portal and should be submitted with the SOV request. Art Appraisal Services will not consider a SOV request complete, and will hold the request in suspense, until the correct user fee is paid through Pay.gov. AAS may decline any SOV request in the interest of efficient tax administration.</p> <p>Send requests for a statement of value to:</p> <p class="col-xs-offset-1">Internal Revenue Service<br> Art Appraisal Services<br> C:AP  Room 3615<br> 1111 Constitution Ave, NW<br> Washington, DC 20224</p> <p><b>Note: </b>All photography and color images sent via US Postal Service will be irradiated (and ruined). Please send packages via private delivery service, such as UPS or FedEx.<b> </b></p> <h2><a id="preferred" name="preferred"></a>AAS preferred format for item descriptions (applicable to all types of tax appraisals)</h2> <p>Review the AAS <a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="6676cd98-025a-4415-91f4-2f79a319b3aa" href="https://www.irs.gov/pub/irs-appeals/appraisal_item_format.pdf" title="Preferred Item Format for Art Valued Over $50,000">preferred item format <span class="link-label label-file label-file-pdf">PDF</span></a><b> </b>for works of art valued at $50,000 and above. Note: This format is recommended for the object identification section in the appraisal report. It is <strong>not</strong> intended to stand alone as an appraisal report.</p> <p>The appraisal of each work should also provide the basis or reasoning as to how the appraiser arrived at the individual appraised value. Individual comparable sales should be included. These sales should be analyzed in terms of quality, relevance, and how they relate to the subject property. The item discussion should include commentary regarding any special conditions or circumstances about the property, a discussion of the quality or importance of the property in relation to other works of art by the same artist, and the state-of-the-art market at the time of valuation. Whenever possible, statements should be supported with factual evidence</p> <p>It is understood that complete information will not be readily available in every case. However, the validity of the appraiser’s valuation is enhanced and the IRS’s appraisal review facilitated by complete and accurate information.</p> <h2><a id="photographic" name="photographic"></a>AAS photographic requirements (applicable to all types of tax appraisals)</h2> <p>AAS determines the FMV largely based on professional quality color photographs and/or high-resolution digital images. <a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="d99abd54-f344-4e3b-abb1-ebcf9f5ae936" href="https://www.irs.gov/pub/irs-pdf/p5497.pdf" title="0321 Publ 5497 (PDF)">Publication 5497 <span class="link-label label-file label-file-pdf">PDF</span></a> addresses the photographic requirements for art, antiques, decorative arts, collectibles, and other cultural properties and provides clear guidance on acceptable and non-acceptable formats. Appraisals submitted without photographs or that don’t meet the guidelines provided in Publication 5497 cannot be processed timely.</p> <h2><a id="publications" name="publications"></a>Publications</h2> <ul> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="77589de0-f82d-498d-9b9e-39a39efb0096" href="https://www.irs.gov/pub/irs-pdf/p526.pdf" title="2024 Publ 526 (PDF)">Publication 526, Charitable Contributions <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="27d1134e-95ba-40bb-8876-ea067b194dc8" href="https://www.irs.gov/pub/irs-pdf/p561.pdf" title="Publication 561, Determining the Value of Donated Property (PDF)">Publication 561, Determining the Value of Donated Property <span class="link-label label-file label-file-pdf">PDF</span></a> — Designed to help donors and appraisers determine the value of property that is given to qualified organizations.</li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="d99abd54-f344-4e3b-abb1-ebcf9f5ae936" href="https://www.irs.gov/pub/irs-pdf/p5497.pdf" title="0321 Publ 5497 (PDF)">Publication 5497, Photographic Requirements for Art, Antiques, Decorative Arts & Other Cultural Properties Reviewed by Art Appraisal Services and The Commissioner's Art Advisory Panel <span class="link-label label-file label-file-pdf">PDF</span></a></li> </ul> </div> </div> </article> </div> </div> </div> </div> <div class="container"> <div class="pup-bodycopy-footer"> <div class='pup-content-revision col-xs-12 col-sm-6'> Page Last Reviewed or Updated: 16-Oct-2024 </div> <div class='pup-share-menu col-xs-12 col-sm-6'> <div class="region region-share-content"> <section id="block-pup-irs-addtoanybuttons" data-block-plugin-id="addtoany_block" class="block block-addtoany block-addtoany-block clearfix"> <span class="a2a_kit a2a_kit_size_24 addtoany_list" 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