For owners, families and estates

Free Edgar Payne appraisal and authentication

If you have a painting that may be by Edgar Payne, the right next step depends on why you need a value. Here is how an evaluation for a sale differs from a formal appraisal, how attribution is checked, and what to send.

Start with the purpose

• Thinking of selling? You do not need a formal appraisal. Send photographs and the size for a free evaluation: Steven Stern Fine Arts will review the painting in confidence and talk with you about a purchase, consignment or private sale. There is no obligation.
• Insurance or estate planning? You need a written appraisal prepared for that purpose. Steven Stern Fine Arts offers free appraisals of Edgar Payne paintings; tell us what it is for.
• Donating to a museum or charity? The IRS requires a qualified appraisal and Section B of Form 8283 for a donated painting with a claimed deduction over $5,000, and a complete signed appraisal attached to the return at $20,000 or more. Check IRS Publication 561 with your tax adviser.

How a Payne attribution is checked

A specialist looks at the painting as a whole: whether the composition, color and brushwork are consistent with Payne's work of that period and subject; whether the signature belongs to the paint surface; and what the back of the painting shows (canvas or board, stretcher, titles, labels and inscriptions). Auction catalogues commonly describe Payne's oils as signed "Edgar Payne" at the lower left, but placement alone proves nothing. Our research site collects documented signature and label examples. Remember that Edgar's wife, Elsie Palmer Payne (1884–1971), was also a painter.

What to send

• The front, straight on, in daylight, with the frame.
• A close-up of the signature.
• The whole back, and close-ups of every label, stamp and inscription.
• The size of the painted surface, without the frame.
• Anything you know about its history: receipts, letters, earlier appraisals, exhibition labels.

Common questions

Do I need an appraisal before selling my Edgar Payne?

No. To find out whether Steven Stern Fine Arts would buy or consign a painting, photographs and the size are enough to start. A formal written appraisal is usually only needed for insurance, estate, tax or donation purposes.

What is the difference between an evaluation and an appraisal?

An evaluation is an informed opinion of what a painting is and what it could sell for, given to an owner who is considering a sale. A formal appraisal is a written report prepared for a specific purpose, such as insurance, an estate or a charitable donation, and it must meet the standards that purpose requires.

Does the IRS require a qualified appraisal for donating a painting?

For a donated painting with a claimed deduction over $5,000, the IRS requires a qualified appraisal and Section B of Form 8283; for $20,000 or more, a complete signed copy of the appraisal must be attached to the return. See IRS Publication 561 and the Form 8283 instructions.

Can you authenticate an Edgar Payne from photographs?

Photographs of the front, back, signature and labels are usually enough to tell whether a painting deserves closer study. Important paintings may need to be examined in person.

Should I clean the painting before an appraisal?

No. Do not clean, revarnish or restore it first. Amateur cleaning can permanently damage the paint surface.

Sources

1. Internal Revenue Service, Publication 561, Determining the Value of Donated Property. irs.gov/publications/p561.
2. Internal Revenue Service, Instructions for Form 8283. irs.gov/instructions/i8283.
3. Bonhams catalogue entries for Edgar Payne paintings (signature descriptions), compiled at edgaralwinpayne.com.