What is a donated kitchen appliance worth on Form 8283?
Its used resale value, not the price paid new. Valuation guides tied to charity resale pricing put microwaves around $10 to $50 and refrigerators around $78 to $259, and large appliances in good condition often bring roughly 30 to 40 percent of new retail. Those documented ranges are what support the claimed deduction.
Does a donated appliance have to work to be deductible?
Yes, in nearly all cases. Household items must be in good used condition or better, which for kitchen appliances means all features functioning, no missing parts, and safe cords and connections. A narrow exception covers a single item claimed above $500 when a qualified written appraisal is attached.
At what point does an appliance donation require a formal appraisal?
At more than $5,000 claimed for an item or group of similar items, which triggers a qualified appraisal and Form 8283 Section B. Form 8283 itself is filed once total noncash contributions pass $500, and a written acknowledgment from the charity is needed at $250 or more.
Can I deduct a built-in oven or an older unit the charity refuses?
No. If the organization will not accept the appliance, there is no completed gift and no deduction, whatever the unit might be worth. Several large charities decline built-in appliances and units more than a few years old, so confirm acceptance before assigning any value.