I donated clothes, furniture, and household goods to charity. What records does Virginia require to deduct them, and is a completed Form 8283 enough?

Plain-English summary

Under audit, the Department asked these joint filers to document the noncash charitable contributions they had deducted as federal Schedule A itemized deductions for 2020, 2021, and 2022. They turned in some paperwork, but the auditor found it insufficient and issued assessments. On appeal, the Tax Commissioner upheld the assessments — the taxpayers still had not met the substantiation rules.

Virginia rides on the federal rules. Virginia conforms to the Internal Revenue Code and starts from federal adjusted gross income (§ 58.1-301); it allows a Virginia itemized deduction only for charitable contributions that were properly claimed under the IRC (§ 58.1-322.03). So the question was really whether the donations were substantiated the way federal law demands.

Three tiers of proof for donated goods. For gifts of property (not cash), the required documentation escalates with value (Treas. Reg. § 1.170A-13):

• Up to $500 — a receipt from the charity showing its name and address, the date and place of the gift, and a reasonably detailed description of the property.
• Over $500 to $5,000 — all of the above, plus a written record of how and when you acquired the property and its cost basis, plus a completed Form 8283.
• Over $5,000 — all of the above, plus a qualified appraisal and an appraisal summary.

"Similar items" are added together. You cannot dodge the $5,000 appraisal tier by splitting a big donation into several smaller ones. Property "of the same generic category" — all your clothing, all your furniture — is treated as one property for the thresholds (IRC § 170(f)(11)(F); Treas. Reg. § 1.170A-13(c)(7)(iii)). The ruling's own example: three separate $2,000 furniture donations are governed by the over-$5,000 rules because the furniture totals $6,000.

Why these taxpayers lost. They donated clothing, toys, holiday decorations, furniture, electronics, and housewares across the three years. The clothing (2020) and furniture (2022) donations each exceeded $5,000, and the receipts' generic-category totals suggested other categories did too — yet no qualified appraisals were provided. The taxpayers did fill out Forms 8283, but attached no appraisals and no underlying valuation evidence, and described the property only in general terms without breaking out per-item values. As the Commissioner put it, mere statements on a Form 8283, without underlying documentation, do not substantiate the deduction, and the receipts were not detailed enough to support the claimed values.

The burden was on the taxpayers. A Department assessment is prima facie correct (§ 58.1-205); the taxpayer must prove it wrong, and taxpayers must keep records sufficient to establish the correct tax (Treas. Reg. § 1.6001-1(a); Va. Code § 58.1-310). Having failed to do so, the assessments were upheld, with interest, due within 30 days.

What this means for you

Anyone deducting donated clothing, furniture, or household goods

Bagging up used clothes and furniture and getting a thrift-store slip is not enough once the value climbs. Match your proof to the value by category, aggregated for the year: a detailed receipt below $500; a cost-basis/acquisition record and Form 8283 above $500; and a qualified appraisal once a whole category (all clothing, all furniture) tops $5,000. Keep an itemized list of exactly what you gave and what each item was worth — a lump "household goods, $6,000" will not hold up.

The Form 8283 trap

Completing Form 8283 is necessary but not sufficient. The form is a summary; it does not replace the appraisal, the cost-basis record, or the detailed item list behind it. If your 8283 shows only a category total with no per-item values and you have no appraisal or supporting evidence, expect the deduction to be disallowed on audit — exactly what happened here.

Tax preparers

Virginia audits noncash contributions using the federal substantiation regime and will disallow deductions that fall short even if the federal return was accepted. Before signing, confirm the client has the tier-appropriate documentation, remember that similar items aggregate to the $5,000 appraisal threshold, and warn clients that a Department assessment is presumed correct — the client, not the Department, has to produce the proof.

Common questions

Q: I donated a lot of used clothing and furniture. Do I really need an appraisal?
A: If the value of a whole category — for example all your clothing, or all your furniture — exceeds $5,000 for the year, yes. Similar items are added together, so several separate drop-offs of the same type of goods can push you over the appraisal threshold even if no single donation did.

Q: I filled out Form 8283. Isn't that enough?
A: No. Form 8283 is a summary, not proof of value. Without the underlying appraisal (for over-$5,000 categories), cost-basis and acquisition records, and detailed item descriptions, a completed 8283 does not substantiate the deduction — the Commissioner disallowed these deductions despite the forms being filed.

Q: Virginia accepted my federal return. Can it still adjust my charitable deduction?
A: Yes. Virginia generally relies on the federal return, but it may examine and adjust itemized deductions where the amounts are inconsistent with the IRC (§ 58.1-219, § 58.1-310), and it can require your federal return and supporting schedules.

Q: The Department assessed me. Who has to prove what?
A: The assessment is presumed correct (§ 58.1-205), so you bear the burden of proving it wrong with adequate records. If you cannot substantiate the donations to the required tier, the assessment stands.

Citations and references

Statutes and regulations:

• Va. Code § 58.1-301 — Virginia conformity to the IRC; start from federal adjusted gross income
• Va. Code § 58.1-219, § 58.1-310 — Department authority to examine and adjust deductions and require federal returns
• Va. Code § 58.1-322.03 1 — Virginia itemized deduction for federally allowed charitable contributions
• Va. Code § 58.1-205 — assessment prima facie correct; burden on the taxpayer
• IRC § 170(f)(11)(F) — similar items treated as one property
• Treas. Reg. § 1.170A-13 (and (b)(1), (b)(3), (c)(2), (c)(7)(iii), (f)(2)) — the tiered noncash-gift substantiation rules, the $5,000 qualified-appraisal requirement, the "similar items" definition, and the over-$250 written-acknowledgment rule
• Treas. Reg. § 1.6001-1(a) — duty to keep records sufficient to determine the correct tax

Authorities the Commissioner relied on (described here, not linked): prior Department public documents holding that donations must be substantiated with receipts or cancelled checks and that a bare Form 8283 without underlying documentation is insufficient (P.D. 19-78, 23-24, 24-68, and 25-36), together with the federal Tax Court decisions Kunkel v. Comm'r, T.C. Memo 2015-71, and Bass v. Comm'r, T.C. Memo 2023-41.

Source

• Landing page: Virginia Laws, Rules & Decisions
• Ruling: P.D. 25-113

Original ruling text

November 7, 2025

Re: § 58.1-1821 Application: Individual Income Tax

Dear *:

This will respond to your letter in which you seek correction of the individual income tax assessment issued to you (the “Taxpayers”) for the taxable years ended December 31, 2020, 2021, and 2022.

FACTS

The Taxpayers filed Virginia resident income tax returns for the taxable years at issue, claiming noncash charitable contributions as itemized deductions reportable on federal Schedule A. Under audit, the Department requested documentation to support the deductions. The Taxpayers submitted some documentation, but the auditor determined that it was insufficient to support the claimed deductions and issued assessments accordingly. The Taxpayers submitted an application for correction, asserting that they provided sufficient documentation to support the deductions.

DETERMINATION

Conformity

Virginia Code § 58.1-301 provides, with certain exceptions, that terminology and references used in Title 58.1 of the Code of Virginia will have the same meaning as provided in the Internal Revenue Code (IRC) unless a different meaning is clearly required. Conformity does not extend to terms, concepts, or principles not specifically provided in the Code of Virginia . For individual income tax purposes, Virginia conforms to federal law in that it starts the computation of Virginia taxable income with federal adjusted gross income (FAGI). Income properly included in the FAGI of a Virginia resident is subject to taxation by Virginia, unless it is specifically exempt as a Virginia modification pursuant to Chapter 3 of Title 58.1 of the Code of Virginia .

Generally, the Department relies on the accuracy of information and computations reflected on the federal income tax return when reviewing Virginia individual income tax returns. If the information provided on the federal return appears reasonable, then, typically, the Department does not look behind those computations. The Department, however, may examine and adjust the FAGI and itemized deductions where there is clear evidence that the amounts reported on the federal or Virginia income tax return are inconsistent with the IRC. See Virginia Code § 58.1-219 and § 58.1-310.

Itemized Deductions

Virginia Code § 58.1-322.03 1 allows taxpayers to deduct from their Virginia adjusted gross income certain amounts allowed for itemized deductions for federal income tax purposes. These deductions include charitable contributions, provided they are claimed in accordance with the IRC and its related regulations.

The Department requested that the Taxpayers provide documentation supporting the noncash charitable contribution deductions claimed on their Schedules A for the 2020 through 2022 taxable years. The requests indicated the specific documentation required to substantiate the deductions. Deductions for charitable contributions are allowable only when they can be substantiated through items such as receipts or cancelled checks. See Public Document (P.D.) 19-78 (7/29/2019) and P.D. 23-24 (3/1/2023). Any contribution over $250 must have a contemporaneous written acknowledgment from the donee indicating whether any goods or services were provided by the donee in connection with the contribution, and if so, the value of those goods or services. See Treas. Reg. § 1.170A-13(f)(2).

Under IRS regulations, substantiation requirements for gifts of property other than money vary depending on the amount of the deduction claimed. The regulations set up three tiers of deductions, for amounts up to and including $500, greater than $500 but less than $5,000, and greater than $5,000, and require greater substantiation for each tier. See Treas. Reg. § 1.170A-13. For purposes of determining the applicable threshold values, property and all similar items of property donated to one or more donees are treated as one property. See IRC § 170(f)(11)(F). See also Kunkel v. Comm’r , T.C. Memo 2015-71, and Bass v. Comm’r , T.C. Memo 2023-41.

“Similar items of property” is defined as “property of the same generic category or type, such as clothing, jewelry, furniture, electronic equipment, household appliances, or kitchenware.” See Treas. Reg. § 1.170A-13(c)(7)(iii). For example, if a taxpayer made three separate donations of furniture valued at $2,000 each, the rules applicable to donations greater than $5,000 would apply because the total value of furniture donated during the year exceeded $5,000.

Gifts of Property Valued at $500 and Under

Under Treas. Reg. § 1.170A-13(b)(1), for items valued below $500, a taxpayer need only have a receipt from the donee containing the name and address of the donee, the date and place of the contribution, and a reasonably detailed description of the property donated.

Gifts of Property Valued Over $500

Treas. Reg. § 1.170A-13(b)(3) provides that in addition to the receipt required by Treas. Reg. § 1.170A-13(b)(1), the donation of noncash property with a value between $500 and $5,000 necessitates a written record of the manner and approximate date of acquisition and the cost basis. In addition, taxpayers must complete and attach one or more federal Forms 8283, Noncash Charitable Contributions, to their federal income tax return for each taxable year in which they make a noncash charitable contribution in excess of $500.

Gifts of Property Valued Over $5,000

Under Treas. Reg. § 1.170A-13(c)(2), if a taxpayer claims a deduction for a property valued in excess of $5,000, the taxpayer generally must also obtain a qualified appraisal and attach an appraisal summary to their return.

In each of the taxable years 2020, 2021, and 2022, the Taxpayers claimed deductions for donations of clothing, toys, holiday decorations, furniture, electronics, and housewares. The donations of clothing in 2020 and furniture in 2022 exceeded the $5,000 threshold. While it is unclear which threshold applied to the remaining donations, it is likely that these categories of donations also exceeded the $5,000 threshold because the receipts simply listed generic categories to which the items belonged. As stated above, any category of donation valued at over $5,000 must include a qualified appraisal.

In addition, although the Taxpayers completed federal Forms 8283, they did not attach any appraisals or provide any underlying evidence establishing the value of the donations reported on the forms. Mere statements on a Form 8283 without underlying documentation in support are insufficient to substantiate the deductions. See P.D. 24-68 (7/9/2024) and P.D. 25-36 (3/14/2025). The Forms 8283 provided tend to describe the donated property only in general terms without separating the property and indicating its value by category.

On most of the Forms 8283 provided, the aggregate value of all the property categories listed was well over $5,000 but values were not provided per category. This suggests that most, if not all, of the separate categories aggregated on the forms were valued at over $5,000 as well and in need of a qualified appraisal. However, even if the Taxpayers had been able to separate and value the property by category and show that at least some of the categories did not exceed $5,000, the Taxpayers did not provide itemized listings of the property donated and the receipts were not sufficiently detailed to support the claimed valuations.

CONCLUSION

Taxpayers must maintain records sufficient to allow the IRS to determine their correct tax liability. See Treas. Reg. § 1.6001-1(a). Similarly, Virginia Code § 58.1-310 provides:

Whenever in the opinion of the Department it is necessary to examine the federal income returns or any copy thereof of any individual, estate, trust, partnership or corporation in order properly to audit such returns, the Department or the commissioner of the revenue shall have the right to require such taxpayer to provide such return or a copy thereof and all statements, inventories, and schedules in support thereof.

Under the provisions of Virginia Code § 58.1-205, in any proceeding relating to the interpretation of the tax laws of Virginia, an “assessment of a tax by the Department shall be deemed prima facie correct.” As such, the burden of proof is on the Taxpayer to show that the Department’s assessment was erroneous. In this case, the Taxpayers did not provide sufficient documentation to support the deductions claimed for noncash charitable contributions. Accordingly, the Department’s assessments are upheld. The Taxpayers will receive updated bills that will include accrued interest to date. The Taxpayers should remit the balances due within 30 days of the bill dates to avoid the accrual of additional interest and possible collection actions.

The Code of Virginia sections cited are available online at law.lis.virginia.gov. The public documents cited are available at tax.virginia.gov in the Laws, Rules, & Decisions section of the Department’s website. If you have any questions regarding this decision, you may contact * in the Office of Tax Policy and Legal Affairs, Tax Adjudication and Resolution Division, at or **@tax.virginia.gov.

Sincerely,

James J. Alex
Tax Commissioner
Commonwealth of Virginia

AR 4867.Y

Related Documents

19-78

23-24

24-68

25-26