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 also
must 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.
