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Form
8283-V Payment Voucher for Filing Fee Under OMB No. 1545-2069
(March 2007) Section 170(f)(13)
Department of the Treasury
Internal Revenue Service
c
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? c Do not mail Form 8283-V with your return. Instead, mail Form
It is a statement you send with your check or money order to pay the 8283-V 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
$10,000 for a charitable contribution that: Internal Revenue Service
c Is an easement on the exterior of a building in a registered historic P.O. Box 9002
district, and Beckley, WV 25802-9002
c 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 www.irs.gov 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.
Line 1. Individuals must enter their social security number (SSN). All You are not required to provide the information requested on a
other filers must enter their employer identification number (EIN). form that is subject to the Paperwork Reduction Act unless the form
Line 2. Enter the tax year when the contribution was made. Fiscal year displays a valid OMB control number. Books or records relating to a
filers, enter the dates your fiscal year began and ended. form or its instructions must be retained as long as their contents
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
or the form 23 min.
How To Prepare Your Payment
12 min.
Preparing the form
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.
Enter “Form 8283-V,” the tax year, and your identifying number on estimates or suggestions for making this form simpler, we would be
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
c Detach Form 8283-V along the dotted line.
Cat. No. 49169U Form 8283-V (3-2007)
˜ Detach Here and Mail With Your Payment ˜
Payment Voucher for Filing Fee Under
Form
8283-V OMB No. 1545-2069
(March 2007) Section 170(f)(13)
Department of the Treasury ' Do not staple or attach this voucher to your payment or return.
Internal Revenue Service
4 Amount you are paying by
1 Identifying number 2 Tax Year 3 Number of properties check or money order
requiring fee
X $500.00 = Dollars Cents
5 Type of Return Filed
1040 1065 1120 1120S Other'
6 Name(s) shown on your return Daytime phone number
( )
PrintAddress or type(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
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