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

7878

VOID

CORRECTED

DONEE’S name, street address, city or town, state or province, country, ZIP
or foreign postal code, and telephone no.

1 Date of contribution

Contributions of
Motor Vehicles,
Boats, and
Airplanes

OMB No. 1545-1959
Form

1098-C

(Rev. November 2019)

2a Odometer mileage

For calendar year

20
2b Year
DONEE’S TIN

2c Make

2d Model

3 Vehicle or other identification number

DONOR’S TIN

DONOR’S name

4a

Street address (including apt. no.)

4b Date of sale

City or town, state or province, country, and ZIP or foreign postal code

4c Gross proceeds from sale (see instructions)

Donee certifies that vehicle was sold in arm’s
length transaction to unrelated party

Copy A

$

For
Internal Revenue
Service Center

5a

Donee certifies that vehicle will not be transferred for money, other property, or services before completion of material
improvements or significant intervening use

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

File with Form 1096.

5c Donee certifies the following detailed description of material improvements or significant intervening use and duration of use

6a Did you provide goods or services in exchange for the vehicle? .

.

.

.

.

.

.

.

.

.

.

.

.

Yes

▶

No

For Privacy Act
and Paperwork
Reduction Act
Notice, see the
current General
Instructions for
Certain
Information
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 . . . . . . . . . . . . . . . . . . . . .

7 Under the law, the donor may not claim a deduction of more than $500 for this vehicle if this box is checked .
Form

1098-C (Rev. 11-2019)

Cat. No. 39732R

www.irs.gov/Form1098C

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▶

Department of the Treasury - Internal Revenue Service

CORRECTED (if checked)
DONEE’S name, street address, city or town, state or province, country, ZIP
or foreign postal code, and telephone no.

Attachment Sequence No. 155A

1 Date of contribution

Contributions of
Motor Vehicles,
Boats, and
Airplanes

OMB No. 1545-1959
Form

1098-C

(Rev. November 2019)

2a Odometer mileage

For calendar year

20
2b Year
DONEE’S TIN

2c Make

2d Model

3 Vehicle or other identification number

DONOR’S TIN

DONOR’S name

4a

Street address (including apt. no.)

4b Date of sale

City or town, state or province, country, and ZIP or foreign postal code

4c Gross proceeds from sale (see instructions)

Donee certifies that vehicle was sold in arm’s
length transaction to unrelated party

Copy B
For Donor

$
5a

Donee certifies that vehicle will not be transferred for money, other property, or services before completion of material
improvements or significant intervening use

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

In order to take
a deduction of
more than $500
for this
contribution, you
must attach this
copy to your
federal tax
return.

5c Donee certifies the following detailed description of material improvements or significant intervening use and duration of use

6a Did you provide goods or services in exchange for the vehicle? .

.

.

.

.

.

.

.

.

.

.

.

.

Yes

▶

No

6b Value of goods and services provided in exchange for the vehicle

Unless box 5a or
5b is checked,
your deduction
cannot exceed
the amount in
box 4c.

$
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 .
Form

1098-C (Rev. 11-2019)

www.irs.gov/Form1098C

.

.

.

.

▶

▶

Department of the Treasury - Internal Revenue Service

CORRECTED (if checked)
DONEE’S name, street address, city or town, state or province, country, ZIP
or foreign postal code, and telephone no.

1 Date of contribution

Contributions of
Motor Vehicles,
Boats, and
Airplanes

OMB No. 1545-1959
Form

1098-C

(Rev. November 2019)

2a Odometer mileage

For calendar year

20
2b Year
DONEE’S TIN

2c Make

2d Model

3 Vehicle or other identification number

DONOR’S TIN

DONOR’S name

4a

Street address (including apt. no.)

4b Date of sale

City or town, state or province, country, and ZIP or foreign postal code

4c Gross proceeds from sale (see instructions)

Donee certifies that vehicle was sold in arm’s
length transaction to unrelated party

Copy C

$
5a

Donee certifies that vehicle will not be transferred for money, other property, or services before completion of material
improvements or significant intervening use

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 Donor’s
Records
This
information is
being furnished
to the IRS
unless box 7
is checked.

5c Donee certifies the following detailed description of material improvements or significant intervening use and duration of use

6a Did you provide goods or services in exchange for the vehicle? .

.

.

.

.

.

.

.

.

.

.

.

.

Yes

▶

No

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 .
Form

1098-C (Rev. 11-2019)

(keep for your records)

www.irs.gov/Form1098C

.

.

.

.

▶

▶

Department of the Treasury - Internal Revenue Service

Instructions for Donor
Caution: You must attach Copy B of Form 1098-C to
your income tax return in order to take a deduction for
the contribution of a qualified vehicle with a claimed
value of more than $500. (If you e-file your return, you
must (a) attach Copy B of Form 1098-C to Form 8453
and mail the forms to the IRS, or (b) include
Form 1098-C as a PDF attachment if your software
program permits.) If you do not attach Copy B of Form
1098-C to your return (or to Form 8453) when required,
the IRS will disallow your deduction. Generally, you
must also attach Form 8283, Noncash Charitable
Contributions, if the amount you deduct for all noncash
gifts is more than $500. See the Instructions for Form
8283 for exceptions.
You received Form 1098-C because you donated a
motor vehicle, boat, or airplane (“donated vehicle”) to
the charity shown on the front of this form. Generally,
the charity must furnish this form to you no later than 30
days after the date it sold the donated vehicle (if box 4a
is checked) or 30 days after the date of the contribution
(if box 5a or 5b is checked). If none of these boxes is
checked, you must obtain this form by the due date
(including extensions) of your tax return for the year of
the contribution (or, if earlier, the date you file that
return).
Donor’s taxpayer identification number (TIN). For
your protection, this form may show only the last four
digits of your TIN (social security number (SSN),
individual taxpayer identification number (ITIN), adoption
taxpayer identification number (ATIN), or employer
identification number (EIN)). However, the issuer has
reported your complete TIN to the IRS.
Box 1. Shows the date the charity received the
donated vehicle.
Boxes 2a–2d. Shows the vehicle odometer mileage
reading (motor vehicles only), make, model, and year of
the donated vehicle.
Box 3. Shows the vehicle identification number (VIN) for
a motor vehicle, the hull identification number for a
boat, or the aircraft identification number for an airplane.
Box 4a. This box is required to be checked by the
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.

Box 5a. This box is required to be checked by the
charity to certify that the donated vehicle will not be
sold before completion of a significant intervening use
or material improvement by the charity. If the box is
checked, you generally can take a deduction equal to
the vehicle’s FMV on the date of the contribution.
However, if that value was more than your cost or other
basis, see Pub. 526.
Box 5b. This box is required to be checked by the
charity to certify that the donated vehicle is to be
transferred to a needy individual in direct furtherance of
the donee’s charitable purpose of relieving the poor and
distressed or underprivileged who are in need of a
means of transportation. If this box is checked, you
generally can take a deduction equal to the vehicle’s
FMV on the date of the contribution. However, if that
value was more than your cost or other basis, see
Pub. 526.
Box 6b. Shows a good faith estimate by the charity of
the value of any goods and services provided to you for
the donated vehicle. Generally, the amount of your
charitable contribution is reduced by the value of the
goods and services provided. However, see the
instructions for box 6c below. Also, see Contributions
From Which You Benefit in Pub. 526.
Box 6c. This box is required to be checked by the
charity if the goods and services consisted solely of
intangible religious benefits. If checked, you do not have
to reduce the amount of your charitable contribution by
the value of such benefits. An intangible religious benefit
means a benefit that generally is not sold in a
commercial transaction, such as admission to a
religious ceremony.
Box 7. If this box is checked, your deduction in most
cases equals the smaller of $500 or the donated
vehicle’s FMV on the date of the contribution. However,
if that value was more than your cost or other basis, see
Pub. 526.
Future developments. For the latest information about
developments related to Form 1098-C and its
instructions, such as legislation enacted after they were
published, go to www.irs.gov/Form1098C.

VOID

CORRECTED

DONEE’S name, street address, city or town, state or province, country, ZIP
or foreign postal code, and telephone no.

1 Date of contribution

Contributions of
Motor Vehicles,
Boats, and
Airplanes

OMB No. 1545-1959
Form

1098-C

(Rev. November 2019)

2a Odometer mileage

For calendar year

20
2b Year
DONEE’S TIN

2c Make

2d Model

3 Vehicle or other identification number

DONOR’S TIN

DONOR’S name

4a

Street address (including apt. no.)

4b Date of sale

City or town, state or province, country, and ZIP or foreign postal code

4c Gross proceeds from sale (see instructions)

Donee certifies that vehicle was sold in arm’s
length transaction to unrelated party

Copy D
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

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
Reduction Act
Notice, see the
current General
Instructions for
Certain
Information
Returns.

5c Donee certifies the following detailed description of material improvements or significant intervening use and duration of use

6a Did you provide goods or services in exchange for the vehicle? .

.

.

.

.

.

.

.

.

.

.

.

.

Yes

▶

No

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 .
Form

1098-C (Rev. 11-2019)

www.irs.gov/Form1098C

.

.

.

.

▶

▶

Department of the Treasury - Internal Revenue Service

Instructions for Donee
To complete Form 1098-C, use:
• The current General Instructions for
Certain Information Returns, and
• The current Instructions for Form
1098-C.
To order these instructions and
additional forms, go to
www.irs.gov/Form1098C.
Filing and furnishing. Generally, you
must furnish Copies B and C of this
form to the donor no later than 30 days
after the date of sale if box 4a is
checked or 30 days after the date of the
contribution if box 5a or 5b is checked.
If box 7 is checked, do not file Copy
A with the IRS and do not furnish
Copy B to the donor. You may furnish
Copy C to the donor. The donor is
required to obtain Copy C or a similar
acknowledgment by the earlier of the
due date (including extensions) of the
donor’s income tax return for the year
of the contribution or the date that
return is filed.

For filing and furnishing instructions,
including due dates, and to request
filing or furnishing extensions, see the
current General Instructions for Certain
Information Returns.
To file electronically, you must have
software that generates a file according
to the specifications in Pub. 1220.
Need help? If you have questions
about reporting on Form 1098-C, call
the information reporting customer
service site toll free at 866-455-7438 or
304-263-8700 (not toll free). Persons
with a hearing or speech disability with
access to TTY/TDD equipment can call
304-579-4827 (not toll free).