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Form 1098C: Contributions of Motor Vehicles, Boats, and Airplanes
IRS Form 1098-C is Contributions of Motor Vehicles, Boats, and Airplanes, used to report contributions made to a donee organization by a donor. A penalty may apply if the acknowledgment relates to a qualified vehicle for which box 4a must be checked and the required information is missing.
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IRS Form 1098C - Contributions of Motor Vehicles, Boats, and Airplanes
IRS Form 1098-C is Contributions of Motor Vehicles, Boats, and Airplanes, used to report contributions made to a donee organization by a donor. A penalty may apply if the acknowledgment relates to a qualified vehicle for which box 4a must be checked and the required information is missing.
Risk Radar
Scan points- 1Do not file Form 1098-C for a qualified vehicle valued at $500 or less unless using Copy C only.
- 2Failing to check Box 7 when the claimed value is $500 or less or donor TIN is missing.
- 3Not furnishing Copy B to the donor if using it as the acknowledgment.
- 4Entering a contribution amount that exceeds the penalty threshold (e.g., exceeding $5,000 for box 5a/5b).
- 5Failing to check Box 7 when the donor does not provide a TIN and claiming deduction over $500.
Plain English
This form confirms that someone donated a motor vehicle, boat, or airplane to an organization. It allows the donor to claim a tax deduction for their contribution. The form provides specific details about the donation so the IRS can verify it correctly.
Submission Date
- Filing date: 2025-03-13 22:10:21
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- A donee organization must file Form 1098-C with the IRS for each contribution of a qualified vehicle that has a claimed value greater than $500.
- The donor contributed an item valued at $500 or less, or the donor did not provide a Taxpayer Identification Number (TIN).
- A donor is taking a deduction for noncash gifts exceeding $500 and needs to attach Copy B of Form 1098-C to their return.
Form selector
Use this form or another form?
Donor's tax return filing
Must attach Copy B to this form when e-filing, or mail it with the return.
✓ Verify attachment method based on your software.
General noncash gifts deduction > $500
Generally required to attach Form 8283 if the total deducted for all noncash gifts exceeds $500.
✓ Check Pub. 526 for exceptions.
E-filed return attachment method
If using software, include Form 1098-C as a PDF attachment when filing electronically.
✓ Confirm your tax software supports PDF attachments.
Deadline or filing window
The acknowledgment must be furnished to the donor within 30 days of the triggering event. If box 4a is checked, the trigger is the date of the sale; if boxes 5a or 5b are checked, the trigger is the date of the contribution. No specific extension period is mentioned in these instructions.
Checklist
What you need before filling it out
Qualified Vehicle Definition
Motor vehicle manufactured primarily for use on public streets, roads, and highways; a boat; or an airplane. · Instructions p.1
Minimum Contribution Value
$500 · Instructions p.1
Acknowledgment Deadline (Sale)
No later than 30 days after the Date of the sale, if box 4a is checked. · Instructions p.1
Penalty for Box 4a Acknowledgment
The larger of: Gross proceeds OR Sales price stated $ imes$ 39.6%. · Instructions p.1
Donor's TIN Requirement
Must be provided to meet requirements of section 170(f)(12) for a deduction over $500. · Instructions p.1
Copy B Use
Furnish Copies B and C to the donor. · Instructions p.1
Before you submit
- 1Verify that you are filing for a contribution valued over $500, unless specific rules apply.
- 2Confirm that if box 4a is checked, your acknowledgment meets the deadline relative to the date of sale.
- 3Ensure you have recorded the donor's TIN (or verified they did not provide one).
- 4If the donor provided no TIN, confirm that box 7 has been checked on Form 1098-C.
- 5Verify that if a claimed value is $500 or less OR the donor lacks a TIN, box 7 is checked.
- 6Confirm you have used Copy B for the acknowledgment unless only Copy C is provided (and box 7 is checked).
- 7If filing electronically, confirm which procedure applies: attach to Form 8453 and mail, or include as PDF attachment.
How to file this form
- 1Complete all required fields on IRS Form 1098-C for each qualified contribution over $500.
- 2Determine the correct boxes (4a, 5a/5b) and check box 7 if necessary based on vehicle value or donor TIN status.
- 3Furnish Copies B and C of Form 1098-C to the donor (or provide your own acknowledgment containing required info).
- 4File Copy A with the IRS according to the applicable method: electronically, or by mailing it with Form 1096 if filing on paper.
Known limitations
- 1A donee organization must file a separate Form 1098-C for each contribution of a qualified vehicle that has a claimed value greater than $500.
- 2Property held by the donor primarily for sale to customers, such as inventory of a car dealer, is not considered a qualified vehicle.
- 3If a donor contributes a qualified vehicle with a claimed value of $500 or less, Form 1098-C should not be filed (though Copy C may be used as acknowledgment if box 7 is checked).
- 4If the vehicle has a claimed value of $500 or less OR the donor did not provide a TIN, box 7 must be checked on Form 1098-C.
- 5When filing with the IRS, Copy A (black-and-white) must be sent along with Form 1096 if filing on paper.
Field map
Compact field-by-field guide
Payer Info
1 items
Identifying information of the business or person making the payment.
Recipient Info
1 items
Identifying information of the person or entity receiving the payment.
Amounts
1 items
The payment amount subject to reporting for the applicable box category.
Withholding
1 items
Backup withholding amount if applicable.
Signatures
1 items
Name and phone number of the person to contact about this return.
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Fillable formOpen in Editor->The current edition is dated 04/25, and instructions have been converted from an annual revision to continuous use; the source directs users to IRS.gov/Form1098C for the most recent version.
What changed or needs a fresh check
- Edition date — confirm the revision date reads 04/25.
- Form Number — confirm the form number is 1098-C.
- Filer Requirement — confirm you are a donee organization filing for contributions over $500 (or following specific rules).
- Specific Rule Check — if using Copy C as acknowledgment, confirm box 7 is checked.
Quick Facts
Downloads
After you file
- 1Retain a copy of Form 1098-C for record-keeping.
- 2If the donor files electronically, they must attach Copy B of Form 1098-C to Form 8453 (or include it as a PDF attachment).
- 3If using Copy C as the acknowledgment, ensure box 7 is checked on Form 1098-C.
- 4A contemporaneous written acknowledgment furnished within 30 days of the contribution/sale allows the donor to claim a deduction greater than $500.
- 5If you are required to file electronically, follow applicable procedures for submitting Form 1098-C.
Sources
- SRCInstructions p.1 — A donee organization must file Form 1098-C for each qualified vehicle contribution over $500.
- SRCInstructions p.1 — A contemporaneous written acknowledgment must be furnished to the donor under section 170(f) (12).
- SRCInstructions p.1 — Copy B of Form 1098-C can be used for the contemporaneous written acknowledgment.
- SRCInstructions p.1 — An acknowledgment is contemporaneous if furnished within 30 days after the date of sale (if box 4a checked) or contribution (if box 5a/5b checked).
- SRCInstructions p.2 — If a vehicle has a claimed value of $500 or less or the donor did not provide a TIN, box 7 must be checked.
- SRCForm p.4 — The donor must attach Copy B of Form 1098-C to their income tax return to take a deduction for contributions over $500.
- SRCInstructions p.2 — If box 7 is checked, the donee organization does not file Copy A with the IRS and does not furnish Copy B to the donor.
- SRCForm p.3 — Copy C is furnished to the IRS unless box 7 is checked.
Common confusion points
Who must submit Form 1098-C?
A donee organization must file the form with the IRS for each contribution of a qualified vehicle valued over $500.
→ Check if the entity is a donee organization.
When should I give the donor copies?
The donee organization must furnish Copies B and C to the donor (or provide its own acknowledgment containing the required info).
→ Confirm the date you are furnishing it relative to the contribution/sale date.
What is a 'qualified vehicle'?
It is any motor vehicle made for use on public streets, roads, and highways; a boat; or an airplane.
→ Verify that inventory held primarily for sale does not qualify.
When can I use Copy C alone?
You may provide only Copy C to the donor as the contemporaneous written acknowledgment if you check box 7 (which applies when the value is $500 or less, or no TIN was provided).
→ Check box 7 on Form 1098-C.
What happens if I don't attach it?
If the donor does not attach Copy B to their tax return when required, the IRS will disallow the deduction.
→ Confirm attachment requirements based on filing method (e-file requires attachment to Form 8453).
When is an acknowledgment 'contemporaneous'?
It must be furnished no later than 30 days after the date of the contribution or the date of sale (if box 4a is checked).
→ Check the specific dates listed on the form/acknowledgment.
Workflow map
Related forms and next steps
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⚠ If something goes wrong
- Penalties under Section 6720 apply if a donee organization knowingly furnishes a false or fraudulent acknowledgment.
Questions about IRS Form 1098C
What is IRS Form 1098C used for?
This form confirms that someone donated a motor vehicle, boat, or airplane to an organization. It allows the donor to claim a tax deduction for their contribution. The form provides specific details about the donation so the IRS can verify it correctly.
Who must file IRS Form 1098C?
A donee organization must file Form 1098-C if it is required under section 170(f)(12) of the Internal Revenue Code to furnish an acknowledgment to a donor.
What information does IRS Form 1098C require?
The form collects details such as the donee's name and TIN, the donor's name and address, and specific information related to the contribution in boxes like 4a (Date of Sale), 4c (Gross Proceeds), or 5a (Vehicle Will Not Be Transferred Before Completion of Material Improvements or Significant Intervening Use).
When is IRS Form 1098C due?
An acknowledgment is considered contemporaneous if it is furnished to the donor no later than 30 days after the date of the sale (if box 4a is checked) or the date of the contribution (if boxes 5a or 5b are checked).
Where do I file IRS Form 1098C?
The form can be filed electronically, following applicable procedures, or if qualified to file on paper, send copy A with Form 1096 that is printed from the IRS website.
How do I complete IRS Form 1098C?
First, complete the donor's information (name/address) and TIN. Next, fill out the relevant boxes detailing the contribution, such as checking box 4a or 5a. Finally, sign the form before sending it; if required, ensure you provide the donor with Copies B and C.
What happens if IRS Form 1098C is filed incorrectly?
If a donee organization knowingly furnishes a false or fraudulent acknowledgment, or fails to furnish it correctly in manner and time required by section 170(f)(12), penalties under Section 6720 may apply.
Who must submit Form 1098-C?
A donee organization must file the form with the IRS for each contribution of a qualified vehicle valued over $500. Check if the entity is a donee organization.
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