Form 1098-C 

2014

Cat. No. 39732R

Contributions of 

Motor Vehicles, 

Boats, and 

Airplanes

Copy A 

For 

Internal Revenue 

Service Center

Department of the Treasury - Internal Revenue Service 

File with Form 1096.

OMB No. 1545-1959 

For Privacy Act 

and Paperwork 

Reduction Act 

Notice, see the 

2014 General 

Instructions for 

Certain 

Information 

Returns. 

7878 VOID CORRECTED 

DONEE’S name, street address, city or town, state or province, country, ZIP 

or foreign postal code, and telephone no. 

DONEE’S federal identification 

number 

DONOR’S identification 

number 

DONOR’S name 

Street address (including apt. no.) 

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

1 Date of contribution 

2a Odometer mileage

2b Year 2c Make 2d Model

3 Vehicle or other identification number 

4a Donee certifies that vehicle was sold in arm’s 

length transaction to unrelated party 

4b Date of sale 

4c Gross proceeds from sale (see instructions) 

$ 

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 

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 www.irs.gov/form1098c
Form 1098-C 

2014

Contributions of 

Motor Vehicles, 

Boats, and 

Airplanes

Copy B 

For Donor 

Department of the Treasury - Internal Revenue Service 

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. 

OMB No. 1545-1959 

Attachment 

Sequence No. 155A

CORRECTED (if checked)

DONEE’S name, street address, city or town, state or province, country, ZIP 

or foreign postal code, and telephone no. 

DONEE’S federal identification 

number 

DONOR’S identification 

number 

DONOR’S name 

Street address (including apt. no.) 

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

1 Date of contribution 

2a Odometer mileage

2b Year 2c Make 2d Model

3 Vehicle or other identification number 

4a Donee certifies that vehicle was sold in arm’s 

length transaction to unrelated party 

4b Date of sale 

4c Gross proceeds from sale (see instructions) 

$ 

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 

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 www.irs.gov/form1098c
Form 1098-C 

2014

Contributions of 

Motor Vehicles, 

Boats, and 

Airplanes

Copy C 

For Donor's 

Records

Department of the Treasury - Internal Revenue Service 

This 

information is 

being furnished 

to the Internal 

Revenue 

Service 

unless box 7 

is checked.

OMB No. 1545-1959 

CORRECTED (if checked)

DONEE’S name, street address, city or town, state or province, country, ZIP 

or foreign postal code, and telephone no. 

DONEE’S federal identification 

number 

DONOR’S identification 

number 

DONOR’S name 

Street address (including apt. no.) 

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

1 Date of contribution 

2a Odometer mileage

2b Year 2c Make 2d Model

3 Vehicle or other identification number 

4a Donee certifies that vehicle was sold in arm’s 

length transaction to unrelated party 

4b Date of sale 

4c Gross proceeds from sale (see instructions) 

$ 

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 

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
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). 

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.
Form 1098-C 

2014

Contributions of 

Motor Vehicles, 

Boats, and 

Airplanes

Copy D 

For Donee

Department of the Treasury - Internal Revenue Service 

OMB No. 1545-1959 

For Privacy Act 

and Paperwork 

Reduction Act 

Notice, see the 

2014 General 

Instructions for 

Certain 

Information 

Returns. 

VOID CORRECTED 

DONEE’S name, street address, city or town, state or province, country, ZIP 

or foreign postal code, and telephone no. 

DONEE’S federal identification 

number 

DONOR’S identification 

number 

DONOR’S name 

Street address (including apt. no.) 

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

1 Date of contribution 

2a Odometer mileage

2b Year 2c Make 2d Model

3 Vehicle or other identification number 

4a Donee certifies that vehicle was sold in arm’s 

length transaction to unrelated party 

4b Date of sale 

4c Gross proceeds from sale (see instructions) 

$ 

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 

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 www.irs.gov/form1098c
Instructions for Donee 

To complete Form 1098-C, use: 

• the 2014 General Instructions for 

Certain Information Returns, and

• the 2014 Instructions for Form 

1098-C.

To order these instructions and 

additional forms, go to www.irs.gov/

form1098c or call 1-800-TAX-FORM 

(1-800-829-3676). 

Caution. Because paper forms are 

scanned during processing, you cannot 

file Forms 1096, 1097, 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 2, 2015. If you file 

electronically, the due date is March 31, 

2015. To file electronically, you must 

have software that generates a file 

according to the specifications in Pub. 

1220, Specifications for Electronic Filing 

of Forms 1097, 1098, 1099, 3921, 3922, 

5498, 8935, and W-2G. The 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). Persons 

with a hearing or speech disability with 

access to TTY/TDD equipment can call 

304-579-4827 (not toll free).