 Contribution of motor vehicle, boat or airplane. See I gave away my airplane. So if you deduct more than $500 for a contribution of a motor vehicle, boat or airplane, you must also attach a statement from the charitable organization. The organization may use form a 1098C to provide the required information. If your total deduction is over $5,000, $500 for certain contributions of clothing and household items discussed next, you may also have to get appraisals of the value of the donated property. You can see publication 8283 and its instructions for details there. Contributions of clothing and household items, the common contribution right here. The deduction for these contributions will be allowed only if the items are in good used condition or better. However, this rule doesn't apply to contributions of any single item for which a deduction of more than $500 is claimed and for which you include a qualified appraisal and form 8283 for your tax return. So oftentimes when you're giving clothing, you're not going to have it appraised, right? The people that you're giving these household goods to and whatnot are going to tell, say, hey, yeah, I got this bag of stuff, right? And they might give some broad description of the stuff they got, but they're not going to try to value the stuff. Typically is the general rule. So then that leaves you hanging in terms of how you're going to value this thing. So record keeping. If you gave property, you should keep a receipt and written statement from the organization you gave the property to or a reliable written record that shows the organization's name and address to date, location of the gift and description of the property. For each gift of property, you should also keep reliable written records that include how you figure the property's value at the time you gave it. If the value was determined by an appraisal, keep a signed copy of the appraisal. So I gave my best guess, right? So there's different methods we can use, which we'll see when we look at the software example most likely, like a thrift shop method or something. So the cost of other basis of property, if you must reduce it by an ordinary income or capital gain that would have resulted in the property had been sold at its fair market value, how you figure your deduction, if you choose to reduce your deduction by gifts of capital gain property and any conditions attached to the gift. So if the gift of property is $250 or more, you must also have a contemporaneous written acknowledgments from the charity. See gifts of $250 or more earlier for more information. Form 8283 doesn't satisfy the contemporaneous written acknowledgement requirement and a contemporaneous written acknowledgement isn't a substitute for the other records you may need to keep if you give property. So if your total deduction for gifts of property is over $500, you give less than your entire interest in the property or you made a qualified conservation contribution, your record should contain additional information for that. You can see publication 526 for more details. Line 13, carryover from prior years. So we saw that if there was a limit on how much you can deduct, then you might be able to carry that over. If there was a limit in the prior year, in this case 2021, that would carry over into the current year possibly. If you have a carryover situation, if you have a more complex return, complex return often being defined in part by having a schedule A itemized deductions, I would recommend if having a new client putting the information into the prior year return, even if they're even if you didn't do the prior year return, which might cost more but also it helps you with the rollovers and carryovers and that kind of stuff. So carryover from prior year. You may have contributions that you couldn't deduct in an earlier year because they exceeded the limit on the amount you could deduct. In most cases, you have five years to use contributions that were limited in an earlier year. So carryover amounts from contributions made in 2020 or 2021 are subject to 60% limitation. If you deduct those amounts in 2022, after applying those limits, enter the amount of your carryover that you are allowed to deduct this year, you can see publication 526 for details. Usually that's a fairly straightforward situation.