Vehicle Appraisal
When KBB or NADA is not enough — a written appraisal from a qualified appraiser is required for IRS donations, insurance disputes, estate inventories, and classic car coverage.
When a Formal Appraisal Is Required
| Purpose | Threshold | Required Form | Notes |
|---|---|---|---|
| IRS Donation | Required over $5,000 | Form 8283 Section B | Appraiser must sign as qualified under Treas. Reg. 1.170A-17 |
| Insurance Dispute | Any total loss dispute | Written appraisal | Can trigger formal appraisal arbitration under state insurance law |
| Estate / Probate | Any estate with vehicles | Written inventory value | Court accepts independent appraisal or NADA-based value |
| Classic Car Coverage | All agreed-value policies | Annual appraisal | Hagerty, Grundy, American Collectors require annual updates |
IRS Donation Appraisal Rules
Vehicle donations are governed by IRC § 170(f)(12). Key rules:
- $500–$5,000: Form 8283 Section A; no formal appraisal required
- Over $5,000: Form 8283 Section B; qualified written appraisal required
- Appraiser must not be the donor, the charity, or related to either party
- Appraisal must be dated no earlier than 60 days before the donation
- Charity's actual sale price (Form 1098-C) is your deduction if the car sells within 3 years
State-Specific Appraisal Guides
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