Form 8283—different amounts for allowed contributions and the donated property FMV

In some cases, the amount claimed as a deduction isn't equal to the Fair Market Value (FMV) of the donated property, either because the FMV must be reduced or because the original cost of the property is the maximum contribution amount. When the allowed contribution amount is different than that of the FMV of the donated property, enter the contribution amount in the
Contribution amount if different than fair market value
field in the
8283
screen.

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