Form 1098-C - Nov 2019

Form 1098-C is used to report contributions of motor vehicles, boats, and airplanes to charitable organizations. Individuals who made contributions of motor vehicles, boats, or airplanes to charitable organizations and received a written acknowledgement of the contribution from the organization can fill out this form. 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 must also 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.

Individuals who made contributions of motor vehicles, boats, or airplanes to charitable organizations and received a written acknowledgement of the contribution from the organization.

The completed Form 1098-C must be submitted to the address included in the instructions.