Form 8283-V Payment Voucher fo Filing Fee Under Section 170(f)(13)

Form

8283-V

(March 2007)

Payment Voucher for Filing Fee Under
Section 170(f)(13)

OMB No. 1545-2069

Department of the Treasury
Internal Revenue Service

● Do not staple or otherwise attach your payment or Form 8283-V to
each other. Instead, just put them loose in an envelope.
● Do not mail Form 8283-V with your return. Instead, mail Form
8283-V and your payment, at the same time you file your return, to:

What Is Form 8283-V and Do You Have To
Use It?
It is a statement you send with your check or money order to pay the
$500 filing fee that is required if you claim a deduction of more than
$10,000 for a charitable contribution that:
● Is an easement on the exterior of a building in a registered historic
district, and
● Is made after February 12, 2007.
A separate $500 filing fee is required for each contribution that meets
these requirements. If you do not pay the fee, your deduction will not
be allowed. You may choose to pay the fee electronically. If you do,
you do not need to send in Form 8283-V. To find out how to pay
electronically, go to www.irs.gov and enter “electronic payment of
user fees” in the search box.

Internal Revenue Service
P.O. Box 9002
Beckley, WV 25802-9002

Paperwork Reduction Act Notice. We ask for the information on
Form 8283-V to help us carry out the Internal Revenue laws of the
United States. We need it to ensure you are complying with these
laws and to allow us to figure and collect the right amount of tax.
Section 170(f)(13) of the Internal Revenue Code provides that no
deduction is allowed for the type of charitable contribution described
in these instructions unless a $500 filing fee is paid.
You are not required to provide the information requested on a
form that is subject to the Paperwork Reduction Act unless the form
displays a valid OMB control number. Books or records relating to a
form or its instructions must be retained as long as their contents
may become material in the administration of any Internal Revenue
law. Generally, tax returns and return information are confidential, as
required by Internal Revenue Code section 6103.
The average time and expenses required to complete and file this
form will vary depending on individual circumstances. The estimated
average time is:
Learning about the law
or the form
23 min.

How To Fill In Form 8283-V
Line 1. Individuals must enter their social security number (SSN). All
other filers must enter their employer identification number (EIN).
Line 2. Enter the tax year when the contribution was made. Fiscal year
filers, enter the dates your fiscal year began and ended.
Line 3. Enter the number of contributions made during the year for
which you must pay the $500 filing fee.
Line 4. Multiply the number on line 3 by $500 and enter the result.
Line 5. Check the box for the type of return on which the charitable
contribution deduction was claimed.
Line 6. Enter your name and address as shown on your return.

How To Prepare Your Payment

Preparing the form
12 min.
If you have comments concerning the accuracy of these time
estimates or suggestions for making this form simpler, we would be
happy to hear from you. See the instructions for your income tax
return.

Pay the amount shown on line 4. Make your check or money order
payable to the “United States Treasury.” Do not send cash.
Enter “Form 8283-V,” the tax year, and your identifying number on
your check or money order. Make sure your name and address
appear on your payment.

How and When To Send In Your Filing Fee
Payment and Form 8283-V
● Detach Form 8283-V along the dotted line.

Form

Cat. No. 49169U

Ä

Form

8283-V

(March 2007)

OMB No. 1545-2069

© Do not staple or attach this voucher to your payment or return.

2

Identifying number

Tax Year

3

Amount you are paying by
check or money order

4

Number of properties
requiring fee

Dollars

X $500.00 =

Print or type

5
6

Cents

Type of Return Filed
1040

(3-2007)

Ä

Payment Voucher for Filing Fee Under
Section 170(f)(13)

Department of the Treasury
Internal Revenue Service

1

Detach Here and Mail With Your Payment

8283-V

1065

1120

1120S

Other ©

Name(s) shown on your return

Daytime phone number

(
Address (number, street, and apt. no.)
City, town or post office, state, and ZIP code. (If a foreign address, enter city, province or state, postal code, and country.)

Printed on recycled paper

)