{"id":12250,"date":"2013-12-25T19:06:07","date_gmt":"2013-12-26T00:06:07","guid":{"rendered":"https:\/\/www.certitrek.com\/nebb\/appraisals-donations-and-tax-time\/"},"modified":"2022-12-15T08:10:59","modified_gmt":"2022-12-15T13:10:59","slug":"appraisals-donations-and-tax-time","status":"publish","type":"post","link":"https:\/\/www.certitrek.com\/nebbinstitute\/blog\/appraisals-donations-and-tax-time\/","title":{"rendered":"Appraisals, Donations, and Tax Time"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start\" style=\"max-width:1144px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\"><p id=\"docs-internal-guid-5c7bc7ec-44e7-0f39-ec6b-46e7af728f13\" dir=\"ltr\"><a href=\"https:\/\/nebbinstitute.files.wordpress.com\/2013\/12\/nebb-institute-taxes.jpg\"><img decoding=\"async\" class=\"lazyload alignleft wp-image-664\" style=\"margin: 5px\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27266%27%20height%3D%27256%27%20viewBox%3D%270%200%20266%20256%27%3E%3Crect%20width%3D%27266%27%20height%3D%27256%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/nebbinstitute.files.wordpress.com\/2013\/12\/nebb-institute-taxes.jpg?w=266&amp;h=256\" alt=\"Nebb Institute Taxes\" width=\"266\" height=\"256\" data-attachment-id=\"664\" data-permalink=\"https:\/\/nebbinstitute.wordpress.com\/2013\/12\/25\/appraisals-donations-and-tax-time\/nebb-institute-taxes\/\" data-orig-file=\"https:\/\/nebbinstitute.files.wordpress.com\/2013\/12\/nebb-institute-taxes.jpg\" data-orig-size=\"404,389\" data-comments-opened=\"0\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;}\" data-image-title=\"nebb-institute-taxes\" data-image-description=\"\" data-image-caption=\"\" data-medium-file=\"https:\/\/nebbinstitute.files.wordpress.com\/2013\/12\/nebb-institute-taxes.jpg?w=300\" data-large-file=\"https:\/\/nebbinstitute.files.wordpress.com\/2013\/12\/nebb-institute-taxes.jpg?w=404\" \/><\/a>With the holidays winding down, it\u2019s time to look ahead to the new year and one of the less popular events \u2014 tax time.<\/p>\n<p dir=\"ltr\">When it comes to filing taxes, one of the most overlooked aspects is donations. Donated machinery or equipment with a value over $5,000 requires an equipment appraisal. The IRS has strict requirements in this regard, so a CMEA should be brought in for the appraisal so there are no issues down the road. You do not want issues with the IRS!<\/p>\n<p dir=\"ltr\">Machinery and equipment donations over $5,000 are reported on the IRS 8283 tax form. The 8283 form requires a licensed appraiser\u2019s signature declaring that:<\/p>\n<ul>\n<li>\n<p dir=\"ltr\">They perform appraisals on a regular basis<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">They\u2019re qualified to make appraisals of the type of property being valued<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">They certify that the appraisal fees were not based on a percentage of the appraised property value<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">They understand that a false or fraudulent overstatement of the property value may subject them to the penalty (aiding and abetting the understatement of tax liability)<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">They understand that they may be subject to a penalty if they know that the appraisal is to be used for a refund in a misstated way<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">They affirm that they have not been barred from presenting evidence or testimony by the Office of Professional Responsibility<\/p>\n<\/li>\n<\/ul>\n<p dir=\"ltr\">Taxes can be a real challenge, but even more so if you\u2019re relying on someone other than a qualified CMEA to provide your values. Don\u2019t take a chance. <a href=\"http:\/\/www.nebbinstitute.com\/index.php?option=com_sobipro&amp;task=search&amp;sid=1&amp;Itemid=205\">Find a CMEA<\/a> today!<\/p>\n<p dir=\"ltr\"><em>The<a href=\"http:\/\/www.nebbinstitute.org\/\"> NEBB Institute<\/a> endorses and strives to observe the highest standards of professional ethics to preserve the public trust inherent in the professional appraisal practice. The Institute provides initial and monthly comprehensive education, ongoing support, and a dynamic international network, and certifies professionals in the art of machinery\/equipment appraisal and brokerage.<\/em><\/p>\n<p dir=\"ltr\"><em>By:<a href=\"http:\/\/www.nebbinstitute.org\/\"> NEBB Institute<\/a><\/em><\/p>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>With the holidays winding down, it\u2019s time to look ahead to the new year and one of the less popular events &#8212; tax time. When it comes to filing taxes, one of the most overlooked aspects is donations. Donated machinery or equipment with a value over $5,000 requires an equipment appraisal. The IRS has strict [&#8230;]<\/p>\n","protected":false},"author":12,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[442,41,443,444,445,441],"class_list":["post-12250","post","type-post","status-publish","format-standard","hentry","category-uncategorized","tag-appraisals","tag-cmea","tag-donations","tag-holidays","tag-tax-forms","tag-taxes"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v19.4 (Yoast SEO v19.13) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Appraisals, Donations, and Tax Time<\/title>\n<meta name=\"description\" content=\"&quot;Taxes can be a real challenge, but even more so if you\u2019re relying on someone other than a qualified CMEA to provide your values. Don\u2019t take a chance. Find a CMEA today!&quot;\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.certitrek.com\/nebbinstitute\/blog\/appraisals-donations-and-tax-time\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Appraisals, Donations, and Tax Time\" \/>\n<meta property=\"og:description\" content=\"&quot;Taxes can be a real challenge, but even more so if you\u2019re relying on someone other than a qualified CMEA to provide your values. Don\u2019t take a chance. Find a CMEA today!&quot;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.certitrek.com\/nebbinstitute\/blog\/appraisals-donations-and-tax-time\/\" \/>\n<meta property=\"og:site_name\" content=\"NEBB\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/NextLevelPurchasing\/\" \/>\n<meta property=\"article:published_time\" content=\"2013-12-26T00:06:07+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-12-15T13:10:59+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/nebbinstitute.files.wordpress.com\/2013\/12\/nebb-institute-taxes.jpg?w=266&amp;h=256\" \/>\n<meta name=\"author\" content=\"Galo Matagay\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@nextlevelpurch\" \/>\n<meta name=\"twitter:site\" content=\"@nextlevelpurch\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Galo Matagay\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.certitrek.com\/nebbinstitute\/blog\/appraisals-donations-and-tax-time\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.certitrek.com\/nebbinstitute\/blog\/appraisals-donations-and-tax-time\/\"},\"author\":{\"name\":\"Galo Matagay\",\"@id\":\"https:\/\/www.certitrek.com\/nebbinstitute\/#\/schema\/person\/72d094fab77892483dfa6e061cb27eaa\"},\"headline\":\"Appraisals, Donations, and Tax Time\",\"datePublished\":\"2013-12-26T00:06:07+00:00\",\"dateModified\":\"2022-12-15T13:10:59+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.certitrek.com\/nebbinstitute\/blog\/appraisals-donations-and-tax-time\/\"},\"wordCount\":480,\"publisher\":{\"@id\":\"https:\/\/www.certitrek.com\/nebbinstitute\/#organization\"},\"keywords\":[\"appraisals\",\"CMEA\",\"donations\",\"holidays\",\"tax forms\",\"Taxes\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.certitrek.com\/nebbinstitute\/blog\/appraisals-donations-and-tax-time\/\",\"url\":\"https:\/\/www.certitrek.com\/nebbinstitute\/blog\/appraisals-donations-and-tax-time\/\",\"name\":\"Appraisals, Donations, and Tax Time\",\"isPartOf\":{\"@id\":\"https:\/\/www.certitrek.com\/nebbinstitute\/#website\"},\"datePublished\":\"2013-12-26T00:06:07+00:00\",\"dateModified\":\"2022-12-15T13:10:59+00:00\",\"description\":\"\\\"Taxes can be a real challenge, but even more so if you\u2019re relying on someone other than a qualified CMEA to provide your values. 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