Contribution amounts for a donated property

Sometimes a deduction amount isn't equal to the fair market value (FMV) of a donated property. This can happen because the reduced FMV or the original property cost is the maximum contribution amount.
If the allowed contribution amount is different from the donated property's FMV, enter the contribution amount in the
Contribution amount if different than fair market value
field on the
8283
screen. You can also enter the amount in the
Contribution amount (Force)
field on the
8283-2
screen.
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