IRS Form 1098-C 2019 Contributions of Motor Vehicles, Boats, and Airplanes

What Is Form 1098-C?

IRS Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes (also known as the IRS Vehicle Donation Form) is a form that details the donations of automobiles, boats, and airplanes made to charitable organizations. It is filed with the Internal Revenue Service (IRS) by the recipient organization. The form was issued by the IRS and is revised annually. Use the link below to download the latest fillable Form 1098-C.

What Is Form 1098-C Used for?

The form is used by the donor of an automobile, boat, or aircraft worth more than $500 for claiming a car donation tax deduction.

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VOID
CORRECTED
7878
1 Date of contribution
OMB No. 1545-1959
DONEE’S name, street address, city or town, state or province, country, ZIP
or foreign postal code, and telephone no.
Contributions of
2019
Motor Vehicles,
2a Odometer mileage
Boats, and
Airplanes
1098-C
Form
2b Year
2c Make
2d Model
DONEE’S TIN
DONOR’S TIN
3 Vehicle or other identification number
DONOR’S name
4a
Donee certifies that vehicle was sold in arm’s
length transaction to unrelated party
Street address (including apt. no.)
4b Date of sale
Copy A
4c Gross proceeds from sale (see instructions)
City or town, state or province, country, and ZIP or foreign postal code
$
For
5a
Donee certifies that vehicle will not be transferred for money, other property, or services before completion of material
Internal Revenue
improvements or significant intervening use
Service Center
File with Form 1096.
5b
Donee certifies that vehicle is to be transferred to a needy individual for significantly below fair market value in furtherance of
donee’s charitable purpose
For Privacy Act
and Paperwork
5c Donee certifies the following detailed description of material improvements or significant intervening use and duration of use
Reduction Act
Notice, see the
2019 General
Instructions for
Certain
Information
Yes
No
6a Did you provide goods or services in exchange for the vehicle? .
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Returns.
6b Value of goods and services provided in exchange for the vehicle
$
6c Describe the goods and services, if any, that were provided. If this box is checked, donee certifies that the goods and services
consisted solely of intangible religious benefits .
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7 Under the law, the donor may not claim a deduction of more than $500 for this vehicle if this box is checked .
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1098-C
Form
Cat. No. 39732R
www.irs.gov/Form1098C
Department of the Treasury - Internal Revenue Service
VOID
CORRECTED
7878
1 Date of contribution
OMB No. 1545-1959
DONEE’S name, street address, city or town, state or province, country, ZIP
or foreign postal code, and telephone no.
Contributions of
2019
Motor Vehicles,
2a Odometer mileage
Boats, and
Airplanes
1098-C
Form
2b Year
2c Make
2d Model
DONEE’S TIN
DONOR’S TIN
3 Vehicle or other identification number
DONOR’S name
4a
Donee certifies that vehicle was sold in arm’s
length transaction to unrelated party
Street address (including apt. no.)
4b Date of sale
Copy A
4c Gross proceeds from sale (see instructions)
City or town, state or province, country, and ZIP or foreign postal code
$
For
5a
Donee certifies that vehicle will not be transferred for money, other property, or services before completion of material
Internal Revenue
improvements or significant intervening use
Service Center
File with Form 1096.
5b
Donee certifies that vehicle is to be transferred to a needy individual for significantly below fair market value in furtherance of
donee’s charitable purpose
For Privacy Act
and Paperwork
5c Donee certifies the following detailed description of material improvements or significant intervening use and duration of use
Reduction Act
Notice, see the
2019 General
Instructions for
Certain
Information
Yes
No
6a Did you provide goods or services in exchange for the vehicle? .
.
.
.
.
.
.
.
.
.
.
.
.
Returns.
6b Value of goods and services provided in exchange for the vehicle
$
6c Describe the goods and services, if any, that were provided. If this box is checked, donee certifies that the goods and services
consisted solely of intangible religious benefits .
.
.
.
.
.
.
.
.
.
.
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.
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.
.
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7 Under the law, the donor may not claim a deduction of more than $500 for this vehicle if this box is checked .
.
.
.
.
1098-C
Form
Cat. No. 39732R
www.irs.gov/Form1098C
Department of the Treasury - Internal Revenue Service
CORRECTED (if checked)
Attachment
1 Date of contribution
OMB No. 1545-1959
155A
DONEE’S name, street address, city or town, state or province, country, ZIP
Sequence No.
or foreign postal code, and telephone no.
Contributions of
2019
Motor Vehicles,
2a Odometer mileage
Boats, and
Airplanes
1098-C
Form
2b Year
2c Make
2d Model
DONEE’S TIN
DONOR’S TIN
3 Vehicle or other identification number
DONOR’S name
4a
Donee certifies that vehicle was sold in arm’s
length transaction to unrelated party
Copy B
Street address (including apt. no.)
4b Date of sale
For Donor
4c Gross proceeds from sale (see instructions)
City or town, state or province, country, and ZIP or foreign postal code
$
In order to take
5a
Donee certifies that vehicle will not be transferred for money, other property, or services before completion of material
improvements or significant intervening use
a deduction of
more than $500
for this
5b
Donee certifies that vehicle is to be transferred to a needy individual for significantly below fair market value in furtherance of
donee’s charitable purpose
contribution, you
must attach this
copy to your
5c Donee certifies the following detailed description of material improvements or significant intervening use and duration of use
federal tax
return.
Unless box 5a or
5b is checked,
your deduction
cannot exceed
Yes
No
6a Did you provide goods or services in exchange for the vehicle? .
.
.
.
.
.
.
.
.
.
.
.
.
the amount in
box 4c.
6b Value of goods and services provided in exchange for the vehicle
$
6c Describe the goods and services, if any, that were provided. If this box is checked, donee certifies that the goods and services
consisted solely of intangible religious benefits .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7 Under the law, the donor may not claim a deduction of more than $500 for this vehicle if this box is checked .
.
.
.
.
1098-C
Form
www.irs.gov/Form1098C
Department of the Treasury - Internal Revenue Service
CORRECTED (if checked)
1 Date of contribution
OMB No. 1545-1959
DONEE’S name, street address, city or town, state or province, country, ZIP
Contributions of
or foreign postal code, and telephone no.
2019
Motor Vehicles,
Boats, and
2a Odometer mileage
Airplanes
1098-C
Form
2b Year
2c Make
2d Model
DONEE’S TIN
DONOR’S TIN
3 Vehicle or other identification number
DONOR’S name
4a
Donee certifies that vehicle was sold in arm’s
length transaction to unrelated party
Street address (including apt. no.)
4b Date of sale
Copy C
4c Gross proceeds from sale (see instructions)
City or town, state or province, country, and ZIP or foreign postal code
$
5a
Donee certifies that vehicle will not be transferred for money, other property, or services before completion of material
For Donor’s
improvements or significant intervening use
Records
5b
Donee certifies that vehicle is to be transferred to a needy individual for significantly below fair market value in furtherance of
donee’s charitable purpose
This
information is
5c Donee certifies the following detailed description of material improvements or significant intervening use and duration of use
being furnished
to the IRS
unless box 7
is checked.
Yes
No
6a Did you provide goods or services in exchange for the vehicle? .
.
.
.
.
.
.
.
.
.
.
.
.
6b Value of goods and services provided in exchange for the vehicle
$
6c Describe the goods and services, if any, that were provided. If this box is checked, donee certifies that the goods and services
consisted solely of intangible religious benefits .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7 Under the law, the donor may not claim a deduction of more than $500 for this vehicle if this box is checked .
.
.
.
.
1098-C
(keep for your records)
www.irs.gov/Form1098C
Form
Department of the Treasury - Internal Revenue Service
Instructions for Donor
Caution: You must attach Copy B of Form 1098-C to
Box 5a. This box is required to be checked by the
your income tax return in order to take a deduction for
charity to certify that the donated vehicle will not be
the contribution of a qualified vehicle with a claimed
sold before completion of a significant intervening use
value of more than $500. (If you e-file your return, you
or material improvement by the charity. If the box is
must (a) attach Copy B of Form 1098-C to Form 8453
checked, you generally can take a deduction equal to
and mail the forms to the IRS, or (b) include
the vehicle’s FMV on the date of the contribution.
Form 1098-C as a PDF attachment if your software
However, if that value was more than your cost or other
program permits.) If you do not attach Copy B of Form
basis, see Pub. 526.
1098-C to your return (or to Form 8453) when required,
Box 5b. This box is required to be checked by the
the IRS will disallow your deduction. Generally, you also
charity to certify that the donated vehicle is to be
must attach Form 8283, Noncash Charitable
transferred to a needy individual in direct furtherance of
Contributions, if the amount you deduct for all noncash
the donee’s charitable purpose of relieving the poor and
gifts is more than $500. See the Instructions for Form
distressed or underprivileged who are in need of a
8283 for exceptions.
means of transportation. If this box is checked, you
You received Form 1098-C because you donated a
generally can take a deduction equal to the vehicle’s
motor vehicle, boat, or airplane (“donated vehicle”) to
FMV on the date of the contribution. However, if that
the charity shown on the front of this form. Generally,
value was more than your cost or other basis, see
the charity must furnish this form to you no later than 30
Pub. 526.
days after the date it sold the donated vehicle (if box 4a
Box 6b. Shows a good faith estimate by the charity of
is checked), or 30 days after the date of the contribution
the value of any goods and services provided to you for
(if box 5a or 5b is checked). If none of these boxes is
the donated vehicle. Generally, the amount of your
checked, you must obtain this form by the due date
charitable contribution is reduced by the value of the
(including extensions) of your tax return for the year of
goods and services provided. However, see the
the contribution (or, if earlier, the date you file that
instructions for box 6c below. Also, see Contributions
return).
From Which You Benefit in Pub. 526.
Donor’s taxpayer identification number (TIN). For
Box 6c. This box is required to be checked by the
your protection, this form may show only the last four
charity if the goods and services consisted solely of
digits of your TIN (social security number (SSN),
intangible religious benefits. If checked, you do not have
individual taxpayer identification number (ITIN), adoption
to reduce the amount of your charitable contribution by
taxpayer identification number (ATIN), or employer
the value of such benefits. An intangible religious benefit
identification number (EIN)). However, the issuer has
means a benefit that generally is not sold in a
reported your complete TIN to the IRS.
commercial transaction, such as admission to a
Box 1. Shows the date the charity received the
religious ceremony.
donated vehicle.
Box 7. If this box is checked, your deduction in most
Boxes 2a–2d. Shows the vehicle odometer mileage
cases equals the smaller of $500 or the donated
reading (motor vehicles only), make, model, and year of
vehicle’s FMV on the date of the contribution. However,
the donated vehicle.
if that value was more than your cost or other basis, see
Pub. 526.
Box 3. Shows the vehicle identification number (VIN) for
a motor vehicle, the hull identification number for a
Future developments. For the latest information about
boat, or the aircraft identification number for an airplane.
developments related to Form 1098-C and its
instructions, such as legislation enacted after they were
Box 4a. This box is required to be checked by the
published, go to www.irs.gov/Form1098C.
charity to certify that the donated vehicle was sold for
more than $500 to an unrelated party in an arm’s length
transaction.
Box 4c. Shows the gross proceeds the charity received
from the sale of the donated vehicle. If box 4a is
checked, you generally can take a deduction equal to
the smaller of the amount in box 4c or the vehicle’s fair
market value (FMV) on the date of the contribution.
However, if that value was more than your cost or other
basis, see Pub. 526, Charitable Contributions.
VOID
CORRECTED
1 Date of contribution
OMB No. 1545-1959
DONEE’S name, street address, city or town, state or province, country, ZIP
Contributions of
or foreign postal code, and telephone no.
2019
Motor Vehicles,
Boats, and
2a Odometer mileage
Airplanes
1098-C
Form
2b Year
2c Make
2d Model
DONEE’S TIN
DONOR’S TIN
3 Vehicle or other identification number
DONOR’S name
4a
Donee certifies that vehicle was sold in arm’s
length transaction to unrelated party
Street address (including apt. no.)
4b Date of sale
Copy D
4c Gross proceeds from sale (see instructions)
City or town, state or province, country, and ZIP or foreign postal code
For Donee
$
5a
Donee certifies that vehicle will not be transferred for money, other property, or services before completion of material
improvements or significant intervening use
For Privacy Act
5b
Donee certifies that vehicle is to be transferred to a needy individual for significantly below fair market value in furtherance of
and Paperwork
donee’s charitable purpose
Reduction Act
Notice, see the
5c Donee certifies the following detailed description of material improvements or significant intervening use and duration of use
2019 General
Instructions for
Certain
Information
Returns.
Yes
No
6a Did you provide goods or services in exchange for the vehicle? .
.
.
.
.
.
.
.
.
.
.
.
.
6b Value of goods and services provided in exchange for the vehicle
$
6c Describe the goods and services, if any, that were provided. If this box is checked, donee certifies that the goods and services
consisted solely of intangible religious benefits .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7 Under the law, the donor may not claim a deduction of more than $500 for this vehicle if this box is checked .
.
.
.
.
1098-C
Form
www.irs.gov/Form1098C
Department of the Treasury - Internal Revenue Service

Download IRS Form 1098-C 2019 Contributions of Motor Vehicles, Boats, and Airplanes

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How to Fill out Form 1098-C?

  1. Box 1. Date of Contribution. Enter the date you received the donation.
  2. Boxes 2a, 2b, 2c, and 2d. Odometer Mileage, Year, Make, and Model of Vehicle are self-explanatory.
  3. Box 3. Vehicle or Other Identification Number. This number is generally affixed to the vehicle.
  4. Box 4a. Vehicle Sold in Arm's Length Transaction to Unrelated Party. Check to certify this if the vehicle is sold to a buyer other than an individual without significant intervening use or material improvement on the vehicle. Skip if the vehicle's claimed value is $500 or less.
  5. Box 4b. Date of Sale and Box 4c. Gross Proceeds. Complete only if you checked box 4a.
  6. Box 5a. Vehicle Will Not Be Transferred Before Completion of Material Improvements or Significant Intervening Use. Skip it if the vehicle's claimed value is $500 or less.
  7. Box 5b. Vehicle To Be Transferred to a Needy Individual for Significantly Below FMV. FMV stands for Fair Market Value. Skip if the qualified vehicle has a claimed value of $500 or less.
  8. Box 5c. Description of Material Improvements or Significant Intervening Use and Duration of Use. Enter description only if the vehicle has a claimed value of $500 or more.
  9. Box 6a. Checkbox for Whether Donee Provided Goods and Services in Exchange for the Vehicle Described. Check if the answer is Yes.
  10. Box 6b. Value of Goods and Services Provided in Exchange for the Vehicle Described. Refer to IRS Publication 561 for an estimated value of goods and services.
  11. Box 6c (Description of the Goods and Services) and Box 7 (Checkbox for a Vehicle With a Claimed Value of $500 or Less) are self-explanatory.

IRS Form 1098-C Instructions

The IRS provides official instructions for filing the form. A separate Form 1098-C must be filed with the IRS by the recipient organization for each received contribution of a qualified vehicle that has a claimed value of more than $500. The said organization is also required to provide the donor with copy B and C of the form. The recipient organization must furnish these copies to the donor no later than 30 days after the date of the sale (if box 4a was checked) or the date of the contribution (if box 5a or 5b was checked).

If the organization files the form on paper, they are required to send the black-and-white Copy A together with Form 1096.

The due date for Form 1098-C on paper is February 28, 2020, or March 31, 2020, if filed electronically. Late filing penalties shall apply if the lender fails to file a correct information return by the due date without reasonable cause. The penalty is the following:

  • $50 per information return if you file with no errors within 30 days;
  • $110 per information return if you file with no errors more than 30 days after the due date but by August 1;
  • $270 per information return if you file correctly after August 1 or you do not file required information returns.

Donors must attach Copy B of Form 1098-C to their federal tax return for claiming a deduction of more than $500 for the donated vehicle. In general, the donor also must attach Form 8283, Noncash Charitable Contributions to their tax return if the amount to be deducted for all noncash gifts is more than $500.

IRS 1098-C Related Forms

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