Fillable Form 8283-V - Payment Voucher For Filing Fee Under Section 170(F)(13)

8283-V

Payment Voucher for Filing Fee Under

Form

Section 170(f)(13)

OMB No. 1545-2069

(August 2013)

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

It is a statement you send with your check or money order to pay the

and your payment, at the same time you file your return, to:

$500 filing fee that is required if you claim a deduction of more than

Internal Revenue Service

$10,000 for a charitable contribution of an easement on the exterior of a

P.O. Box 9002

building in a registered historic district.

Beckley, WV 25802-9002

A separate $500 filing fee is required for each contribution of this type. 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

Paperwork Reduction Act Notice. We ask for the information on Form

in Form 8283-V. To find out how to pay electronically, go to

8283-V to help us carry out the Internal Revenue laws of the United

and enter “electronic payment of user fees” in the search box.

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)

How To Fill In Form 8283-V

of the Internal Revenue Code provides that no deduction is allowed for

the type of charitable contribution described in these instructions unless

Line 1. Individuals must enter their social security number (SSN). All

a $500 filing fee is paid.

other filers must enter their employer identification number (EIN).

You are not required to provide the information requested on a form

Line 2. Enter the tax year when the contribution was made. Fiscal year

that is subject to the Paperwork Reduction Act unless the form displays

filers, enter the dates your fiscal year began and ended.

a valid OMB control number. Books or records relating to a form or its

Line 3. Enter the number of contributions made during the year for

instructions must be retained as long as their contents may become

which you must pay the $500 filing fee.

material in the administration of any Internal Revenue law. Generally, tax

Line 4. Multiply the number on line 3 by $500 and enter the result.

returns and return information are confidential, as required by Internal

Revenue Code section 6103.

Line 5. Check the box for the type of return on which the charitable

contribution deduction is being claimed.

The average time and expenses required to complete and file this

form will vary depending on individual circumstances. The estimated

Line 6. Enter your name and address as shown on your return.

average time is:

How To Prepare Your Payment

Learning about the law

or the form

. 23 min.

Pay the amount shown on line 4. Make your check or money order

payable to “United States Treasury.” Do not send cash.

Preparing the form .

. 12 min.

Enter “Form 8283-V,” the tax year, and your identifying number on

If you have comments concerning the accuracy of these time

your check or money order. Make sure your name and address appear

estimates or suggestions for making this form simpler, we would be

on your payment.

happy to hear from you. See the instructions for your income tax return.

How and When To Send In Your Filing Fee

Payment and Form 8283-V

• Detach Form 8283-V along the dotted line.

8283-V

Form

(8-2013)

Cat. No. 49169U

Detach Here and Mail With Your Payment

▼

8283-V

Payment Voucher for Filing Fee Under

Form

Section 170(f)(13)

OMB No. 1545-2069

(August 2013)

Make your check or money order payable to "United States Treasury."

▶

Department of the Treasury

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

Internal Revenue Service

▶

Amount you are paying by

Identifying number

Tax Year

Number of properties

check or money order

requiring fee

Dollars

Cents

X $500.00 =

Type of Return Filed

1040

1065

1120

1120S

Other

▶

Daytime phone number

Name(s) shown on your return

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.)

Form 8283-V - Payment Voucher For Filing Fee Under Section 170(F)(13) - 2013

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