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Instructions for Donor
Caution: You must attach Copy B of Form 1098-C to Box 5a. This box is required to be checked by the
your income tax return in order to take a deduction for charity to certify that the donated vehicle will not be
the contribution of a qualified vehicle with a claimed sold before completion of a significant intervening use
value of more than $500. (If you e-file your return, you or material improvement by the charity. If the box is
must (a) attach Copy B of Form 1098-C to Form 8453 checked, you generally can take a deduction equal to
andmail the forms to the IRS, or (b) include the vehicle’s FMV on the date of the contribution.
Form 1098-C as a PDF attachment if your software However, if that value was more than your cost or other
program permits.) If you do not attach Copy B of Form basis, see Pub. 526.
1098-C to your return (or to Form 8453) when required,
the IRS will disallow your deduction. Generally, you also Box 5b. This box is required to be checked by the
must attach Form 8283, Noncash Charitable charity to certify that the donated vehicle is to be
Contributions, if the amount you deduct for all noncash transferred to a needy individual in direct furtherance of
gifts is more than $500. See the Instructions for Form the donee’s charitable purpose of relieving the poorand
8283 for exceptions. distressed or underprivileged who are in need of a
means of transportation. If this box is checked, you
You received Form 1098-C because you donated a generally can take a deduction equal to the vehicle’s
motor vehicle, boat, or airplane (“donated vehicle”) to FMV on the date of the contribution. However, if that
the charity shown on the front of this form. Generally, value was more than your cost or other basis, see
the charity must furnish this form to you no later than 30 Pub. 526.
days after the date it sold the donated vehicle (if box 4a
is checked), or 30 days after the date of the contribution Box 6b. Shows a good faith estimate by the charity of
(if box 5a or 5b is checked). If none of these boxes is the value of any goods and services provided to you for
checked, you must obtain this form by the due date the donated vehicle. Generally, the amount of your
(including extensions) of your tax return for the year of charitable contribution is reduced by the value of the
the contribution (or, if earlier, the date you file that goods and services provided. However, see the
return). instructions for box 6c below. Also, see Contributions
From Which You Benefit in Pub. 526.
Donor’s taxpayer identification number (TIN). For
your protection, this form may show only the last four Box 6c. This box is required to be checked by the
digits of your TIN (social security number (SSN), charity if the goods and services consisted solely of
individual taxpayer identification number (ITIN), adoption intangible religious benefits. If checked, you do not have
taxpayer identification number (ATIN), or employer to reduce the amount of your charitable contribution by
identification number (EIN)). However, the issuer has the value of such benefits. An intangible religious benefit
reported your complete TIN to the IRS. means a benefit that generally is not sold in a
commercial transaction, such as admission to a
Box 1. Shows the date the charity received the religious ceremony.
donated vehicle.
Box 7. If this box is checked, your deduction in most
Boxes 2a–2d. Shows the vehicle odometer mileage cases equals the smaller of $500 or the donated
reading (motor vehicles only), make, model, and year of vehicle’s FMV on the date of the contribution. However,
the donated vehicle. if that value was more than your cost or other basis, see
Box 3. Shows the vehicle identification number (VIN) for Pub. 526.
a motor vehicle, the hull identification number for a Future developments. For the latest information about
boat, or the aircraft identification number for an airplane. developments related to Form 1098-C and its
Box 4a. This box is required to be checked by the instructions, such as legislation enacted after they were
charity to certify that the donated vehicle was sold for published, go to www.irs.gov/Form1098C.
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 4ais
checked, you generally can take a deduction equalto
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 orother
basis, see Pub. 526, Charitable Contributions.
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