Fill out Form 1098-C (Contributions of Motor Vehicles, Boats, and Airplanes) online
Form 1098-C is used by donee organizations to report information about motor vehicles, boats, and airplanes contributed to them with a claimed value of more than $500. The form helps donors substantiate their charitable deduction and ensures the IRS can verify the amount claimed.
How to fill out Form 1098-C (Contributions of Motor Vehicles, Boats, and Airplanes)
Enter donee organization and donor information
Fill in the donee organization's name, address, and TIN. Enter the donor's name, address, and taxpayer identification number.
Describe the donated vehicle
Enter the vehicle identification number (VIN) or hull identification number in Box 3. Provide the year, make, and model of the vehicle in Box 4. Record the date of the contribution in Box 2.
Report the sale or use of the vehicle
If the vehicle was sold, check Box 4a and enter the date of sale in Box 4b and the gross proceeds in Box 4c. If the vehicle was not sold but used for a significant intervening use or material improvement, check Box 5a or 5b and provide the intended use description.
Indicate if provided to a needy individual
If the vehicle was given or sold to a needy individual at a price significantly below fair market value in furtherance of the organization's charitable purpose, check Box 5c. Provide the donee's certification and file the completed form.
About Form 1098-C (Contributions of Motor Vehicles, Boats, and Airplanes)
Who needs this form
Charitable organizations that receive donations of motor vehicles, boats, or airplanes with a claimed value exceeding $500. The organization must provide a copy to the donor within 30 days of the sale or contribution for the donor to claim a deduction.
Where to submit
The donee organization files Copy A with the IRS and provides Copy B to the donor. The donor attaches Copy B to their tax return if the claimed deduction exceeds $500. File with the IRS by the deadline specified in the current year instructions.
Source and content freshness
- Reviewed: 2026-02-24
- Filing deadlines may shift for weekends and holidays. Verify due dates with official instructions.
Common mistakes to avoid
- Not providing Form 1098-C to the donor within 30 days of the sale or contribution date
- Overstating the vehicle value when the organization sells it (the deduction is limited to the gross proceeds from the sale in most cases)
- Not checking the correct box to indicate whether the vehicle was sold, used for a significant intervening use, or given to a needy individual
- Failing to include the vehicle identification number (VIN) or hull identification number
Frequently asked questions
Is this form free to fill out?
Yes. SimplePDF lets you fill out PDF forms in your browser for free. Most users can do this without creating an account. For team and business features, see our pricing plans.
Do I need to create an account?
No. You can fill out and download the form without creating an account or signing up.
Is my data secure?
Yes, you edit documents in your browser. In the free flow, SimplePDF does not process document contents on its servers. In paid plans, completed files are stored either by SimplePDF or in your own storage, based on your settings. Read our privacy policy for more details.
Is this legal, tax, or immigration advice?
No. SimplePDF provides form-filling tools and general informational content, not professional advice. Verify requirements with official instructions or a qualified professional.
Can I share a direct link to this form?
Yes! You can create a direct link to any PDF by prefixing its URL with simplepdf.com/. For example: simplepdf.com/https://example.com/form.pdf. Anyone who opens the link can fill out the form immediately in their browser. You can also embed the editor in your own website.
How is the deduction amount determined for a donated vehicle?
If the donee organization sells the vehicle without significant use or material improvement, the donor's deduction is limited to the gross proceeds from the sale (reported in Box 4c). If the organization uses the vehicle for a significant intervening use, makes a material improvement, or gives it to a needy individual below fair market value, the donor may deduct the vehicle's fair market value at the time of donation.
SimplePDF provides a tool to fill out PDF forms. We are not affiliated with any government agency or form issuer. It is your responsibility to verify the accuracy and completeness of any information entered. SimplePDF is not liable for errors, omissions, or consequences resulting from the use of filled-out forms.