Fill out Form 1098-C (Contributions of Motor Vehicles, Boats, and Airplanes) online
Form 1098-C is used by donee organizations to report information about motor vehicles, boats, and airplanes contributed to them with a claimed value of more than $500. The form helps donors substantiate their charitable deduction and ensures the IRS can verify the amount claimed.
How to fill out Form 1098-C (Contributions of Motor Vehicles, Boats, and Airplanes)
Enter donee organization and donor information
Fill in the donee organization's name, address, and TIN. Enter the donor's name, address, and taxpayer identification number.
Describe the donated vehicle
Enter the vehicle identification number (VIN) or hull identification number in Box 3. Provide the year, make, and model of the vehicle in Box 4. Record the date of the contribution in Box 2.
Report the sale or use of the vehicle
If the vehicle was sold, check Box 4a and enter the date of sale in Box 4b and the gross proceeds in Box 4c. If the vehicle was not sold but used for a significant intervening use or material improvement, check Box 5a or 5b and provide the intended use description.
Indicate if provided to a needy individual
If the vehicle was given or sold to a needy individual at a price significantly below fair market value in furtherance of the organization's charitable purpose, check Box 5c. Provide the donee's certification and file the completed form.
About Form 1098-C (Contributions of Motor Vehicles, Boats, and Airplanes)
Who needs this form
Charitable organizations that receive donations of motor vehicles, boats, or airplanes with a claimed value exceeding $500. The organization must provide a copy to the donor within 30 days of the sale or contribution for the donor to claim a deduction.
Where to submit
The donee organization files Copy A with the IRS and provides Copy B to the donor. The donor attaches Copy B to their tax return if the claimed deduction exceeds $500. File with the IRS by the deadline specified in the current year instructions.
Source and content freshness
- Reviewed: 2026-02-24
- Filing deadlines may shift for weekends and holidays. Verify due dates with official instructions.
Common mistakes to avoid
- Not providing Form 1098-C to the donor within 30 days of the sale or contribution date
- Overstating the vehicle value when the organization sells it (the deduction is limited to the gross proceeds from the sale in most cases)
- Not checking the correct box to indicate whether the vehicle was sold, used for a significant intervening use, or given to a needy individual
- Failing to include the vehicle identification number (VIN) or hull identification number
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