Jack Holowczak — personal property appraiser, Toronto

Appraisals for U.S. Citizens & Green-Card Holders Abroad

USPAP-Compliant · Personal Property · U.S. & Canada

U.S. citizens and green-card holders remain within the U.S. federal tax system wherever in the world they live. When a collection — handbags, watches, jewelry, fine art — meets a U.S. filing threshold, the rules governing who may value it travel with the filer: London, Dubai, Singapore, Hong Kong, Sydney, or anywhere else.

Jack Holowczak is a qualified appraiser under 26 CFR §1.170A-17, preparing USPAP-compliant appraisal reports for U.S. tax purposes on a fully remote, documentation-driven basis. Time zones are not a constraint; engagements are conducted asynchronously and in writing.

Common engagements include appraising a handbag, watch, or jewellery collection for a U.S. tax filing while living overseas.

Services

Charitable Contributions — Form 8283. Noncash charitable deductions above $5,000 generally require a qualified appraisal by a qualified appraiser, reported on Form 8283. Timing rules apply: the appraisal must be made no earlier than 60 days before the date of contribution and no later than the due date of the return on which the deduction is first claimed.
Estate & Gift — Forms 706 and 709. Estates of U.S. citizens and residents are reported on worldwide assets; tangible personal property is valued at fair market value as of the date of death, or the alternate valuation date where elected, for Form 706. Lifetime gifts above the annual exclusion are reported at fair market value on Form 709. Appraisal reports state the standard of value, effective date, scope of work, and assumptions.
Fully Remote Methodology. Engagements are documentation-driven: photographs, receipts, provenance records, and prior documentation, with comparable-sales analysis drawn from primary auction records (Heritage, Sotheby's, Christie's, Bonhams, Phillips) and licensed databases. Reports comply with USPAP Standards 7 and 8.
Fees. Engagements are quoted by engagement letter based on scope of work, time, and complexity. Fees are never contingent on appraised value.

Frequently Asked Questions

Can a U.S. expat engage an appraiser located outside the United States?

The regulations define a qualified appraiser by education, experience, and adherence to professional appraisal standards — 26 CFR §1.170A-17 — not by the appraiser's location or the client's. Reports are prepared in accordance with USPAP and the applicable substantiation requirements.

Do you need to physically inspect the items?

Engagements are documentation-driven and conducted remotely; the scope of work and any assumptions are disclosed in the report in accordance with USPAP. Where counsel or a filing position requires physical examination, that is addressed by written agreement before the engagement begins.

My items are located outside the U.S. Does that matter?

Fair market value is developed from the relevant market for the property, and values for U.S. filings are reported in U.S. dollars. The physical location of the items does not prevent a remote, documentation-driven appraisal.

Is this tax advice?

No. This page describes appraisal services only. Filing positions belong to you and your tax advisor or counsel; reports are prepared to support the values they report, and engagements routinely run alongside existing advisors.

How much does a tax appraisal cost?

Engagements are quoted by engagement letter based on scope of work, time, and complexity — the number of items, the state of documentation, and the intended use of the report. Fees are never contingent on appraised value.

I inherited jewelry or art from a foreign relative. Does Form 3520 need a valuation?

U.S. persons who receive gifts or bequests from foreign persons above the reporting threshold (generally $100,000 in a year, aggregated) report them at fair market value on Form 3520. An appraisal documents the values reported; for inherited property it also supports the fair-market-value basis heirs generally take, while gifted property generally carries over the donor's basis. Whether a filing is required — and how basis applies in your case — is a question for your tax advisor.

Can you complete the appraiser declaration on Form 8283 if I live abroad?

Yes. The appraiser's declaration on Form 8283 is completed and signed by the appraiser as part of the engagement; neither the client's location nor the appraiser's is a barrier. Signed forms and reports are delivered electronically.

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