Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes
Form 1098-C is how a charity acknowledges a donated vehicle, boat, or airplane claimed at more than $500. Fill in the official IRS PDF below and download it.
This is the genuine IRS PDF, unmodified. Source: IRS official page.
What is 1098-C?
Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes, is filed by a donee charity for each qualified vehicle contribution with a claimed value over $500. It reports what the charity did with the vehicle: sold it in an arm’s length transaction, kept it for its own use, made material improvements, or transferred it to a needy individual.
The donor’s deduction usually depends on what the form says. If the charity sold the vehicle without significant use or improvement, the deduction is generally limited to the gross sale proceeds shown in box 4c. The donor must attach Copy B to the return that claims the deduction.
Who files 1098-C?
- Charitable organizations that receive a donated motor vehicle, boat, or airplane claimed at more than $500
- A separate form is filed for each qualified vehicle contribution
- Donors receive Copy B and attach it to the tax return claiming the deduction
- Third-party agents handling vehicle donation programs for charities
How to fill out 1098-C
- Enter the donee charity’s name, TIN, and address, and the donor’s name, TIN, and address.
- Record the contribution date and the vehicle’s year, make, model, and identification number.
- Check the box that matches what happened to the vehicle: sold at arm’s length, kept for the charity’s use, materially improved, or given to a needy individual, and enter the sale date and gross proceeds if sold.
- Complete the certification and goods-and-services boxes, describing anything the charity gave the donor in return.
- Download the finished PDF, furnish Copies B and C to the donor within the deadline in the instructions, and file Copy A with the IRS.
Quick fill 1098-C on this page
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Frequently asked questions
How much can I deduct for my donated car?
If the charity sold it without significant use or improvement, generally the gross proceeds in box 4c. If the charity kept it for its work, materially improved it, or gave it to a needy person, you can generally deduct fair market value. Publication 561 covers valuing donated property.
Do I need Form 1098-C to claim the deduction?
Yes, for vehicle donations claimed at more than $500 you generally must receive a contemporaneous written acknowledgment, and Copy B of Form 1098-C serves that role. Attach it to your return along with Form 8283 when required.
What if the vehicle is worth $500 or less?
The charity does not have to file Form 1098-C. You still need a written acknowledgment from the charity and your own records to support the deduction.