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7878 VOID CORRECTED
DONEE’S name, street address, city or town, state or province, country, ZIP 1 Date of contribution OMB No. 1545-1959
or foreign postal code, and telephone no.
Contributions of
2a Odometer mileage 2019 Motor Vehicles,
Boats, and
Form 1098-C Airplanes
2b Year 2c Make 2d Model

DONEE’S TIN DONOR’S TIN 3 Vehicle or other identification number

DONOR’S name 4a Donee certifies that vehicle was sold in arm’s
length transaction to unrelated party
Street address (including apt. no.) 4b Date of sale

City or town, state or province, country, and ZIP or foreign postal code 4c Gross proceeds from sale (see instructions) Copy A
$
5a Donee certifies that vehicle will not be transferred for money, other property, or services before completion of material For
improvements or significant intervening use Internal Revenue
Service Center
5b Donee certifies that vehicle is to be transferred to a needy individual for significantly below fair market value in furtherance of File with Form 1096.
donee’s charitable purpose
For Privacy Act
5c Donee certifies the following detailed description of material improvements or significant intervening use and duration of use and Paperwork
Reduction Act
Notice, see the
2019 General
Instructions for
Certain
6a Did you provide goods or services in exchange for the vehicle? . . . . . . . . . . . . . ▶ Yes No Information
Returns.
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
consisted solely of intangible religious benefits . . . . . . . . . . . . . . . . . . . . . ▶

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

Form 1098-C Cat. No. 39732R www.irs.gov/Form1098C Department of the Treasury - Internal Revenue Service

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CORRECTED (if checked)
Attachment
DONEE’S name, street address, city or town, state or province, country, ZIP 1 Date of contribution OMB No. 1545-1959 Sequence No. 155A
or foreign postal code, and telephone no.
Contributions of
Motor Vehicles,
2a Odometer mileage 2019
Boats, and
Airplanes
Form 1098-C
2b Year 2c Make 2d Model

DONEE’S TIN DONOR’S TIN 3 Vehicle or other identification number

DONOR’S name 4a Donee certifies that vehicle was sold in arm’s
length transaction to unrelated party
Street address (including apt. no.) 4b Date of sale Copy B

City or town, state or province, country, and ZIP or foreign postal code 4c Gross proceeds from sale (see instructions) For Donor
$
5a Donee certifies that vehicle will not be transferred for money, other property, or services before completion of material In order to take
improvements or significant intervening use a deduction of
more than $500
5b Donee certifies that vehicle is to be transferred to a needy individual for significantly below fair market value in furtherance of for this
donee’s charitable purpose contribution, you
must attach this
5c Donee certifies the following detailed description of material improvements or significant intervening use and duration of use copy to your
federal tax
return.
Unless box 5a or
5b is checked,
your deduction
6a Did you provide goods or services in exchange for the vehicle? . . . . . . . . . . . . . ▶ Yes No cannot exceed
the amount in
6b Value of goods and services provided in exchange for the vehicle box 4c.
$
6c Describe the goods and services, if any, that were provided. If this box is checked, donee certifies that the goods and services
consisted solely of intangible religious benefits . . . . . . . . . . . . . . . . . . . . . ▶

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

Form 1098-C www.irs.gov/Form1098C Department of the Treasury - Internal Revenue Service

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CORRECTED (if checked)
DONEE’S name, street address, city or town, state or province, country, ZIP 1 Date of contribution OMB No. 1545-1959
or foreign postal code, and telephone no. Contributions of
Motor Vehicles,
2a Odometer mileage 2019 Boats, and
Airplanes
Form 1098-C
2b Year 2c Make 2d Model

DONEE’S TIN DONOR’S TIN 3 Vehicle or other identification number

DONOR’S name 4a Donee certifies that vehicle was sold in arm’s
length transaction to unrelated party
Street address (including apt. no.) 4b Date of sale

City or town, state or province, country, and ZIP or foreign postal code 4c Gross proceeds from sale (see instructions) Copy C
$
5a 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
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
This
information is
5c Donee certifies the following detailed description of material improvements or significant intervening use and duration of use being furnished
to the IRS
unless box 7
is checked.

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
consisted solely of intangible religious benefits . . . . . . . . . . . . . . . . . . . . . ▶

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

Form 1098-C (keep for your records) www.irs.gov/Form1098C Department of the Treasury - Internal Revenue Service

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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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VOID CORRECTED
DONEE’S name, street address, city or town, state or province, country, ZIP 1 Date of contribution OMB No. 1545-1959
or foreign postal code, and telephone no. Contributions of
Motor Vehicles,
2a Odometer mileage 2019 Boats, and
Airplanes
Form 1098-C
2b Year 2c Make 2d Model

DONEE’S TIN DONOR’S TIN 3 Vehicle or other identification number

DONOR’S name 4a Donee certifies that vehicle was sold in arm’s
length transaction to unrelated party
Street address (including apt. no.) 4b Date of sale
Copy D

City or town, state or province, country, and ZIP or foreign postal 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

For Privacy Act
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 and Paperwork
Reduction Act
Notice, see the
5c Donee certifies the following detailed description of material improvements or significant intervening use and duration of use
2019 General
Instructions for
Certain
Information
Returns.
6a Did you provide goods or services in exchange for the vehicle? . . . . . . . . . . . . . ▶ Yes No

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

Form 1098-C www.irs.gov/Form1098C Department of the Treasury - Internal Revenue Service

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Instructions for Donee 

To complete Form 1098-C, use:              Copy C to the donor. The donor is 
                                           required to obtain Copy C or a similar 
• The 2019 General Instructions for 
                                           acknowledgment by the earlier of the  
Certain Information Returns, and
                                           due date (including extensions) of the  
• The 2019 Instructions for Form           donor’s income tax return for the year 
1098-C.                                    of the contribution or the date that   
To order these instructions and            return is filed.  

additional forms, go to                    File Copy A of this form with the IRS   
www.irs.gov/Form1098C.                     by February 28, 2020. If you file  
Due dates. Generally, you must furnish     electronically, the due date is March 31, 
Copies B and C of this form to the         2020. To file electronically, you must 
donor no later than 30 days after the      have software that generates a file 
date of sale if box 4a is checked, or 30   according to the specifications in Pub. 
days after the date of the contribution if 1220. 

box 5a or 5b is checked.                   Need help? If you have questions  
If box 7 is checked, do not file Copy      about reporting on Form 1098-C, call  
A with the IRS and do not furnish          the information reporting customer  
Copy B to the donor. You may furnish       service site toll free at 866-455-7438 or 
                                           304-263-8700 (not toll free). Persons 
                                           with a hearing or speech disability with 
                                           access to TTY/TDD equipment can call 
                                           304-579-4827 (not toll free).

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