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

Attention:
This form is provided for informational purposes only. Copy A appears in red,
similar to the official IRS form. Do not file copy A with the IRS. The official printed
version of this IRS form is scannable, but the online version of it, printed from this
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forms that cannot be scanned. However, you may print copies B and C of this
form to provide a written acknowledgment to the donor.
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See IRS Publications 1141, 1167, 1179 and other IRS resources for information
about printing these tax forms.

7878

CORRECTED

DONEE’S name, street address, city, state, ZIP code, and telephone no.

OMB No. 1545-1959

1 Date of contribution

Contributions of
Motor Vehicles,
Boats, and
Airplanes

2009
Form 1098-C

2 Make, model, and year of vehicle

DONEE’S federal identification
number

DONOR’S identification
number

3 Vehicle or other identification number

DONOR’S name

4a

Street address (including apt. no.)

4b Date of sale

City, state, and ZIP 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.

For Privacy Act
and Paperwork
Reduction Act
Notice, see the
2009 General
Instructions for
Forms 1099,
1098, 3921, 3922,
5498, and W-2G.

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

䊳

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
䊳
consisted solely of intangible religious benefits

7

Form

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

1098-C

Cat. No. 39732R

䊳

Department of the Treasury - Internal Revenue Service

CORRECTED (if checked)
DONEE’S name, street address, city, state, ZIP code, and telephone no.

Attachment
Sequence No. 155A

OMB No. 1545-1959

1 Date of contribution

Contributions of
Motor Vehicles,
Boats, and
Airplanes

2009
Form 1098-C

2 Make, model, and year of vehicle

DONEE’S federal identification
number

DONOR’S identification
number

3 Vehicle or other identification number

DONOR’S name

4a

Street address (including apt. no.)

4b Date of sale

City, state, and ZIP 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

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

䊳

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

Yes

No

In order to take
a deduction of
more than $500
for this
contribution, you
must attach this
copy to your
federal tax
return.
Unless box 5a or
5b is checked,
your deduction
cannot exceed
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
䊳
consisted solely of intangible religious benefits

7

Form

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

1098-C

䊳

Department of the Treasury - Internal Revenue Service

CORRECTED (if checked)
DONEE’S name, street address, city, state, ZIP code, and telephone no.

OMB No. 1545-1959

1 Date of contribution

Contributions of
Motor Vehicles,
Boats, and
Airplanes

2009
Form 1098-C

2 Make, model, and year of vehicle

DONEE’S federal identification
number

DONOR’S identification
number

3 Vehicle or other identification number

DONOR’S name

4a

Street address (including apt. no.)

4b Date of sale

City, state, and ZIP code

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

4c Gross proceeds from sale (see instructions)

Copy C

$
5a

5b

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

For Donor’s
Records

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
being furnished
to the Internal
Revenue
Service
unless box 7
is checked.

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

䊳

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
䊳
consisted solely of intangible religious benefits

7

Form

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

1098-C

䊳

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 do not attach this form
to your return 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).
Box 1. Shows the date the charity received 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 may take a deduction equal
to the smaller of the amount in box 4c or the vehicle’s
fair market value 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 may take a deduction equal to
the vehicle’s fair market value 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 may take a deduction equal to the vehicle’s
fair market value 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 fair market value on the date of the
contribution. However, if that value was more than
your cost or other basis, see Pub. 526.

CORRECTED
DONEE’S name, street address, city, state, ZIP code, and telephone no.

OMB No. 1545-1959

1 Date of contribution

Contributions of
Motor Vehicles,
Boats, and
Airplanes

2009
Form 1098-C

2 Make, model, and year of vehicle

DONEE’S federal identification
number

DONOR’S identification
number

3 Vehicle or other identification number

DONOR’S name

4a

Street address (including apt. no.)

4b Date of sale

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

Copy D
City, state, and ZIP code

4c Gross proceeds from sale (see instructions)

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

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

䊳

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

Yes

For Privacy Act
and Paperwork
Reduction Act
Notice, see the
2009 General
Instructions for
Forms 1099,
1098, 3921,
3922, 5498,
and W-2G.

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
䊳
consisted solely of intangible religious benefits

7

Form

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

1098-C

䊳

Department of the Treasury - Internal Revenue Service

Instructions for Donee
General and specific form instructions
are provided as separate products. The
products you should use to complete
Form 1098-C are the 2009 General
Instructions for Forms 1099, 1098,
3921, 3922, 5498, and W-2G and the
2009 Instructions for Form 1098-C. To
order these instructions and additional
forms, visit the IRS website at
www.irs.gov or call 1-800-TAX-FORM
(1-800-829-3676).
Caution: Because paper forms are
scanned during processing, you cannot
file with the IRS Forms 1096, 1098,
1099, 3921, 3922, or 5498 that you
print from the IRS website.
Due dates. 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.
File Copy A of this form with the IRS
by March 1, 2010. If you file
electronically, the due date is March
31, 2010. To file electronically, you
must have software that generates a
file according to the specifications in
Pub. 1220, Specifications for Filing
Forms 1098, 1099, 3921, 3922, 5498,
and W-2G Electronically. IRS does not
provide a fill-in form option.
Need help? If you have questions
about reporting on Form 1098-C, call
the information reporting customer
service site toll free at 1-866-455-7438
or 304-263-8700 (not toll free). For
TTY/TDD equipment, call
304-267-3367 (not toll free).