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Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return


Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

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Amend/Fix Return
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Rules Governing Practice before IRS

Art Appraisal Services

Art Advisory Panel

The Panel helps IRS review and evaluate property appraisals submitted by taxpayers in support of the fair market value claimed for works of art included in federal income, estate and gift tax cases in accordance with the Internal Revenue Code. The Panel members, up to 25 renowned art experts, serve without compensation.

Referral to the Art Advisory Panel

All taxpayer cases selected for examination that include an item of art with a claimed value of $50,000 or more must be referred to Art Appraisal Services for possible review by the Commissioner's Art Advisory Panel (See IRM 4.48.2 and IRM Please review the photographic requirements for referrals, and also our preferred individual appraisal item format (PDF) for works of art valued at over $50,000.

For general inquiries, contact Director, Art Appraisal Services at 305-982-5364.

Internal Revenue Service/Art Appraisal Services
1111 Constitution Ave., Suite 700
Washington, DC 20224-0002

Annual Summary Report

The Annual Summary Report describes the closed meeting activity of the Commissioner's Art Advisory Panel for the most recent year. The report discusses the procedures of the Art Panel, provides a list of Panelists and summarizes the art items reviewed during this year by the Panel broken down by estate and charitable contribution. If you would like older Annual Summary Reports, please contact the Director, Art Appraisal Services 305-982-5364.



Revenue Procedures

Revenue Procedure 96-15 provides procedures for taxpayers to request a review of art valuations for income, estate, and gift returns. Taxpayers may obtain a Statement of Value from the Service for an advance review of art valuation claims prior to filing the return. The Statement of Value may then be used to complete the taxpayer's return.

The procedure generally applies to an item of art that has been appraised at $50,000 or more. The appraisal submitted must meet specific substantiation requirements. A user fee is charged for each request. Effective February 1, 2018, the current fees for a Statement of Value are $6,500 for one to three items and $300 for each additional item. See Revenue Procedure 2018-01.

Method of Payment 

As modified by Rev. Proc. 2018-01, user fees for Statement of Value requests made pursuant to Rev. Proc. 96-15 must be made by direct debit from a checking or savings account through Payment confirmations are provided through the portal and should be submitted with the Statement of value request. Art Appraisal Services will not consider a Statement of Value request complete, and will hold the request in suspense, until the correct user fee is paid through Use of will replace the mailing or hand delivering of user fees. The use of to submit SOV user fees is mandatory.

Information on payment submission can be found at Frequently Asked Questions on Please refer to the additional instructions on submitting a payment through

Send requests for a Statement of Value to the address listed below.

Internal Revenue Service/Art Appraisal Services
1111 Constitution Ave., Suite 700
Washington, DC 20224-0002

Note: it is recommended that a private delivery service be utilized, as packages sent via USPS are subject to irradiation which may damage professional photographs.