Form 8283-V - Payment Voucher For Filing Fee Under Section 170(F)(13)
ADVERTISEMENT
18283-V
Payment Voucher for Filing Fee Under
Form
OMB No. 1545-2069
Section 170(f)(13)
(March 2007)
Department of the Treasury
Internal Revenue Service
What Is Form 8283-V and Do You Have To
Do not staple or otherwise attach your payment or Form 8283-V to
each other. Instead, just put them loose in an envelope.
Use It?
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:
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
Internal Revenue Service
$10,000 for a charitable contribution that:
P.O. Box 9002
Is an easement on the exterior of a building in a registered historic
Beckley, WV 25802-9002
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
Paperwork Reduction Act Notice. We ask for the information on
be allowed. You may choose to pay the fee electronically. If you do,
Form 8283-V to help us carry out the Internal Revenue laws of the
you do not need to send in Form 8283-V. To find out how to pay
United States. We need it to ensure you are complying with these
electronically, go to and enter “electronic payment of
laws and to allow us to figure and collect the right amount of tax.
user fees” in the search box.
Section 170(f)(13) of the Internal Revenue Code provides that no
deduction is allowed for the type of charitable contribution described
How To Fill In Form 8283-V
in these instructions unless a $500 filing fee is paid.
You are not required to provide the information requested on a
Line 1. Individuals must enter their social security number (SSN). All
form that is subject to the Paperwork Reduction Act unless the form
other filers must enter their employer identification number (EIN).
displays a valid OMB control number. Books or records relating to a
Line 2. Enter the tax year when the contribution was made. Fiscal year
form or its instructions must be retained as long as their contents
filers, enter the dates your fiscal year began and ended.
may become material in the administration of any Internal Revenue
Line 3. Enter the number of contributions made during the year for
law. Generally, tax returns and return information are confidential, as
which you must pay the $500 filing fee.
required by Internal Revenue Code section 6103.
Line 4. Multiply the number on line 3 by $500 and enter the result.
The average time and expenses required to complete and file this
Line 5. Check the box for the type of return on which the charitable
form will vary depending on individual circumstances. The estimated
contribution deduction was claimed.
average time is:
Line 6. Enter your name and address as shown on your return.
Learning about the law
How To Prepare Your Payment
or the form
23 min.
Preparing the form
12 min.
Pay the amount shown on line 4. Make your check or money order
If you have comments concerning the accuracy of these time
payable to the “United States Treasury.” Do not send cash.
estimates or suggestions for making this form simpler, we would be
Enter “Form 8283-V,” the tax year, and your identifying number on
happy to hear from you. See the instructions for your income tax
your check or money order. Make sure your name and address
return.
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.
8283-V
Cat. No. 49169U
Form
(3-2007)
Detach Here and Mail With Your Payment
8283-V
Payment Voucher for Filing Fee Under
OMB No. 1545-2069
Form
Section 170(f)(13)
(March 2007)
Department of the Treasury
Do not staple or attach this voucher to your payment or return.
Internal Revenue Service
Amount you are paying by
1
2
3
4
Identifying number
Tax Year
Number of properties
check or money order
requiring fee
Dollars
Cents
X $500.00 =
5
Type of Return Filed
1040
1065
1120
1120S
Other
6
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
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial