INTERNAL REVENUE SERVICE
OFFICE OF ART APPRAISAL SERVICES
Photographic Requirements for Art, Antiques,
Decorative Arts & Other Cultural Properties
Reviewed by Art Appraisal Services and
The Commissioner’s Art Advisory Panel
The Office of Art Appraisal Services (AAS) and the Commissioner’s Art Advisory Panel determine
the fair market value of thousands of fine and decorative art objects and other cultural properties based
on photographic images and appraisals provided by the taxpayer. Consequently, professional quality
color photographs and/or high resolution digital images of the subject properties are crucial for our
review. Cases submitted without photographs or with poor quality photographs cannot be processed in
a timely manner.
Please request that the taxpayer (or representative) provide a color image of each property with a
claimed value of $20,000 or more in one of the acceptable photographic formats listed below. Each object
should be shown in its entirety with separate images depicting important details, such as the artist’s
signature, date, or distinctive carving. Multiple views are helpful for 3-dimensional works of art.
Ø Transparencies: 4” x 5” color photographic transparencies made by a professional
Ø Photographs: Clear, professional-quality 8” x 10” color photographs printed on
Ø Digital images: High resolution color digital images (labeled with descriptive
information) may be submitted on a CD together with a printed image of each object. (Thumbnail
size images are acceptable only for identification purposes.) AAS does not require a minimum pixel count,
but rather stresses the need for high resolution images printed professionally on photographic
paper to produce sharp photographs.
Ø NOTE: All photographs and digital images submitted to AAS should be labeled with the
taxpayer’s appraisal object number, artist’s name, and title.
Ø Blurry or d