IRS Form 1098-C: What It Is and When You Get It

A plain-language walkthrough of IRS Form 1098-C for vehicle donations: each box, the 30-day rule, and how to file it.

What Form 1098-C Reports

Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes, is the charity's report of your donated vehicle. It identifies the donor, the vehicle by VIN, the date of contribution, the date and gross proceeds of the sale, and whether the charity certified an exception such as significant intervening use.

It is issued for donated vehicles that sell for more than $500.

The 30-Day Rule

The charity must furnish the form within 30 days of the sale, or within 30 days of the contribution if the charity certifies it will use or materially improve the vehicle. If your vehicle sat in an auction queue, the clock starts at the sale.

If more than 30 days have passed since you were told the vehicle sold, call and request it.

Reading the Boxes That Matter

Box 4c is the gross proceeds and, in the standard case, your deduction. Boxes 5a-5c cover exception certifications. Box 6 discloses goods or services you received, which reduces the deductible amount.

If the charity gave you anything of value in exchange, that value comes off your claim.

Filing With Your Return

Attach Copy B to a paper return, or keep it with your records and enter the amount when e-filing. Add Form 8283 Section A for claims of $501-$5,000, and Section B with the charity's signature and an appraisal above $5,000.

Missing documentation is the leading cause of disallowed vehicle deductions.

If the Form Is Wrong or Missing

Compare the VIN and sale date against your tow receipt. Ask for a corrected form if anything is inaccurate — filing on a wrong VIN is a problem worth fixing before April.

Call 888-579-5544 with your pickup date and we will track your paperwork.

Related Guides

• Car Donation vs Selling Your Car: Which Is Better?
• Donating a Car in Someone Else's Name or From an Estate
• End-of-Year Car Donation: Deadlines and Timing

Disclosure: Cars for Veterans is a 501(c)(3) nonprofit. After operating costs (towing, processing, title transfer, and administration), a portion of the net proceeds from each donated vehicle benefits veteran programs. This article is general information, not tax advice.