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ii. A professional trade or appraiser organization that regularly offers educational programs in valuing the type of property, or iii. An employer as part of an em- ployee apprenticeship or educa- tion program similar to professio- nal or college-level courses. 2. The individual regularly prepares apprais- als for which he or she is paid. 3. The individual is not an excluded individ- ual. See Pub. 561 for more information. Easement on building in historic district. If you claim a deduction for a qualified conser- vation contribution for an easement on the exte- rior of a building in a registered historic district, you must include a qualified appraisal (defined earlier), photographs, and certain other informa- tion with your return. See Qualified Conserva- tion Contribution, earlier. Deduction over $500,000. If you claim a deduction of more than $500,000 for a contribu- tion of property, you must attach a Qualified ap- praisal, which is prepared by a Qualified ap- praiser, of the property to your return. This doesn't apply to contributions of cash, qualified vehicles for which you obtained a contempora- neous written acknowledgement, certain inven- tory, publicly traded securities, or intellectual property. See Regulations section 1.170A-16(e) (2). In figuring whether your deduction is over $500,000, combine the claimed deductions for all similar items donated to any qualified organi- zation during the year. If you don't attach the appraisal, you can't deduct your contribution, unless your failure to attach it is due to reasonable cause and not to willful neglect. Form 8282. An organization must file Form 8282 if, within 3 years of receiving property for which it was required to sign a Form 8283, it sells, exchanges, consumes, or otherwise dis- poses of the property. The organization must also send you a copy of the form. However, the organization need not file Form 8282 to report the sale of an item if you signed a statement on Section B of Form 8283 stating that the ap- praised value of the item, or a specific item within a group of similar items, was $500 or less. For this purpose, all shares of nonpublicly traded stock or securities, or items that form a set (such as a collection of books written by the same author or a group of place settings), are considered to be one item. How To Get Tax Help If you have questions about a tax issue, need help preparing your tax return, or want to down- load free publications, forms, or instructions, go to IRS.gov and find resources that can help you right away. Preparing and filing your tax return. After receiving all your wage and earnings state- ments (Form W-2, W-2G, 1099-R, 1099-MISC, 1099-NEC, etc.); unemployment compensation statements (by mail or in a digital format) or other government payment statements (Form 1099-G); and interest, dividend, and retirement statements from banks and investment firms (Forms 1099), you have several options to choose from to prepare and file your tax return. You can prepare the tax return yourself, see if you qualify for free tax preparation, or hire a tax professional to prepare your return. Free options for tax preparation. Go to IRS.gov to see your options for preparing and filing your return online or in your local commun- ity, if you qualify, which include the following. • Free File. This program lets you prepare and file your federal individual income tax return for free using brand-name tax-prep- aration-and-filing software or Free File filla- ble forms. However, state tax preparation may not be available through Free File. Go to IRS.gov/FreeFile to see if you qualify for free online federal tax preparation, e-filing, and direct deposit or payment options. • VITA. The Volunteer Income Tax Assis- tance (VITA) program offers free tax help to people with low-to-moderate incomes, persons with disabilities, and limited-Eng- lish-speaking taxpayers who need help preparing their own tax returns. Go to IRS.gov/VITA, download the free IRS2Go app, or call 800-906-9887 for information on free tax return preparation. • TCE. The Tax Counseling for the Elderly (TCE) program offers free tax help to all taxpayers, particularly those who are 60 year of age and older. TCE volunteers spe- cialize in answering questions about pen- sions and retirement-related issues unique to seniors. Go to IRS.gov/TCE, download the free IRS2Go app, or call 888-227-7669 for information on free tax return prepara- tion. • MilTax. Members of the U.S. Armed Forces and qualified veterans may use Mil- Tax, a free tax service offered by the De- partment of Defense through Military One- Source. Also, the IRS offers Free Fillable Forms, which can be completed online and then filed electronically regardless of income. Using online tools to help prepare your re- turn. Go to IRS.gov/Tools for the following. • The Earned Income Tax Credit Assistant (IRS.gov/EITCAssistant) determines if you’re eligible for the earned income credit (EIC). • The Online EIN Application (IRS.gov/EIN) helps you get an employer identification number (EIN). • The Tax Withholding Estimator (IRS.gov/ W4app) makes it easier for everyone to pay the correct amount of tax during the year. The tool is a convenient, online way to check and tailor your withholding. It’s more user-friendly for taxpayers, including retirees and self-employed individuals. The features include the following. – Easy to understand language. – The ability to switch between screens, correct previous entries, and skip screens that don’t apply. – Tips and links to help you determine if you qualify for tax credits and deduc- tions. – A progress tracker. – A self-employment tax feature. – Automatic calculation of taxable social security benefits. • The First Time Homebuyer Credit Account Look-up (IRS.gov/HomeBuyer) tool pro- vides information on your repayments and account balance. • The Sales Tax Deduction Calculator (IRS.gov/SalesTax) figures the amount you can claim if you itemize deductions on Schedule A (Form 1040). Getting answers to your tax ques- tions. On IRS.gov, you can get up-to-date information on current events and changes in tax law. • IRS.gov/Help: A variety of tools to help you get answers to some of the most common tax questions. • IRS.gov/ITA: The Interactive Tax Assistant, a tool that will ask you questions on a num- ber of tax law topics and provide answers. • IRS.gov/Forms: Find forms, instructions, and publications. You will find details on 2020 tax changes and hundreds of interac- tive links to help you find answers to your questions. • You may also be able to access tax law in- formation in your electronic filing software. Need someone to prepare your tax return? There are various types of tax return preparers, including tax return preparers, enrolled agents, certified public accountants (CPAs), attorneys, and many others who don’t have professional credentials. If you choose to have someone preparer your tax return, chose that preparer wisely. A paid tax preparer is: • Primarily responsible for the overall sub- stantive accuracy of your return, • Required to sign the return, and • Required to include their preparer tax iden- tification number (PTIN). Although the tax preparer always signs the return, you’re ultimately responsible for provid- ing all the information required for the preparer to accurately prepare your return. Anyone paid to prepare tax returns for others should have a thorough understanding of tax matters. For more information on how to choose a tax pre- parer, go to Tips for Choosing a Tax Preparer on IRS.gov. Coronavirus. Go to IRS.gov/Coronavirus for links to information on the impact of the corona- virus, as well as tax relief available for individu- als and families, small and large businesses, and tax-exempt organizations. Tax reform. Tax reform legislation affects indi- viduals, businesses, and tax-exempt and gov- ernment entities. Go to IRS.gov/TaxReform for information and updates on how this legislation affects your taxes. Employers can register to use Business Services Online. The Social Security Adminis- tration (SSA) offers online service at SSA.gov/ employer for fast, free, and secure online W-2 Publication 526 (2020) Page 23