When does donated furniture require a qualified appraisal for Form 8283?
When the claimed deduction for a single piece or a group of similar furniture items exceeds $5,000; Section B of Form 8283 must then be completed and signed by the appraiser. Below that level, donors may support fair market value themselves with comparable resale evidence, per IRS Publication 561.
What is used furniture actually worth for a donation deduction?
Typically the thrift-store or consignment price, which for good-condition pieces often runs only 10 to 30 percent of original retail. A five-year-old $800 sofa, for example, generally supports roughly $80 to $200. Rules of thumb like half of purchase price overstate value and invite examiner adjustment down to documented resale ranges.
Is furniture in poor condition deductible at all?
Generally no. Furniture must be in good used condition or better to support any deduction; the narrow exception is a single item claimed above $500 with a qualified appraisal attached. Some components, notably used mattresses, have almost no resale market and an effective fair market value of zero.
Should a large furniture donation be listed as one lump sum?
No. The IRS expects itemized descriptions, with each significant piece (sofa, dining set, bedroom set) carrying its own condition note and value, plus records of the donation date, the charity, and how fair market value was determined. Lump-sum furniture entries are a recurring audit weakness we help donors avoid.