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Donating furniture: federal tax basics

Understand the difference between giving goods, paying for pickup and qualifying for a deduction.

A pickup is not automatically a deductible gift

A federal charitable deduction requires a qualifying recipient and compliance with the applicable rules. Gifts directly to individuals do not qualify. A moving-company confirmation alone does not establish a charitable gift; confirm the actual receiving organization. Check the IRS organization search.

Furniture and cash follow different routes

Noncash household donations generally require itemizing. Starting in tax year 2026, eligible non-itemizers can deduct certain cash gifts up to $1,000, or $2,000 on a joint return. That provision does not cover a donated dresser or sofa.

Source: IRS Topic 506: charitable contributions ↗ · Reviewed October 20, 2026.

A 2026 change for itemizers

For 2026, the charitable-contribution deduction for itemizers generally applies to contributions above 0.5% of adjusted gross income, with other limits also relevant. A deduction reduces taxable income; it is not a dollar-for-dollar refund of an item’s value.

Source: IRS Publication 505: What’s New for 2026 ↗ · Reviewed October 20, 2026.

Value used goods as used goods

Use fair market value rather than a new replacement price. Age, wear and evidence of comparable used sales matter. Household items generally need to be in good used condition or better, with special exceptions and appraisal rules. Read our valuation guide.

Source: IRS Publication 561: determining donated property value ↗ · Reviewed October 20, 2026.

Know the paperwork checkpoints

• $250 or more: obtain the charity’s required contemporaneous written acknowledgment.
• Noncash deductions over $500: Form 8283 is generally required.
• Over $5,000 for an item or group of similar items: a qualified appraisal and Section B are generally required, subject to exceptions. Similar items can be aggregated across recipients.

Source: IRS Publication 526: substantiation and noncash contributions ↗ · Reviewed October 20, 2026.

Source: IRS Form 8283 and current instructions ↗ · Reviewed October 20, 2026.

Keep the service charge separate

A bill for private pickup is not the same document as a charitable acknowledgment. Do not assume the fee is deductible or add it to the value of the goods without qualified guidance. Ask the recipient and your tax adviser which documentation applies to your situation.

Use the donation records checklist ↗