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Correction of Publication 561 (Rev. Mar. 2023) regarding used clothing

 

Aviso: Contenido Hist車rico


Este es un documento de archivo o hist車rico y puede no reflejar la ley, las pol赤ticas o los procedimientos actuales.

If you downloaded Pub. 561 before March 16, 2023, please see the following correction on page 4 under Used Clothing. The corrected text states:

You can't take an income tax charitable contribution deduction for an item of clothing unless it is in good used condition or better. An item of clothing that is not in good used condition or better for which you claim an income tax charitable contribution deduction of more than $500 requires a qualified appraisal and a completed Form 8283.