Deductible appraisal fee

[JenMO]

Appraiser fee for charitable donation is deductible. Is it a misc deduction subject to 2 %, or not 2%, can it be added to the charitable donation and used there? It was paid after 12-31-09, but for a 2009 deduction. Can it be used in 09, or wait until 10?

[taxea]

No it cannot be included in the donation, no it cannot be taken on 09 if it was paid in 10 and this is a cash basis taxpayer. The 8283 form for this item should have a worksheet for the appraisal.