# Form 1098-C

URL: https://pdf.net/pdf-forms/tax-forms/form-1098-c
Category: Tax Forms
Attributes: Official IRS form, Trusted by accountants, Filled annually

IRS Form 1098-C is filed by the donee organization whenever it receives a contribution of a qualified vehicle with a claimed value of more than $500.

Use our printable Form 1098-C and fill it out online. Once you complete it, download it to your device to prepare it for submission.

## Versions

- 2025 — [download PDF](https://cdn.sanity.io/files/i16te7yp/production/ba06cf0ddcd6ad34255167ca25049a8034526737.pdf)

## How to Fill Out Form 1098-C

1. Open Form 1098-C in our PDF editor.
2. Fill out all copies according to the Form 1098-C instructions.
3. Provide the donor’s and donee’s names, TINs, addresses, and certifications, as well as the vehicle’s details.
4. Submit Copy A to the IRS.
5. Furnish Copies B and C to the donor.
6. If you are the donor, attach Copy B to your federal tax return to claim a deduction and keep Copy C for your records.

## Facts

### What Is Form 1098-C Used For?

Form 1098-C is used for reporting contributions of qualified vehicles with a claimed value of more than $500. These vehicles typically include boats, airplanes, and motor vehicles manufactured for public streets, roads, and highways.

### Who Should Use Form 1098-C?

Form 1098-C should be used by organizations that receive donated vehicles, as they are required to submit the report to the IRS. Furthermore, they must furnish the donor with a copy of this document so they can take a deduction for the contribution of a qualified vehicle.

### When Is Form 1098-C Due?

Form 1098-C due date is by February 28th (paper filing) or March 31st (electronic filing). The donee must furnish a copy to the donor within 30 days of the sale if the vehicle is sold, or within 30 days of the contribution if the organization retains and uses the vehicle or makes a material improvement to it. .

### What Happens If Form 1098-C Is Not Submitted?

If Form 1098-C isn’t submitted on time, the donee organization may face penalties that apply to all information returns under IRS rules. Penalty amounts vary based on how late the form is filed, and increase the longer the filing is delayed. Intentional disregard of the filing requirement carries the highest penalty tier.

Furthermore, failure to furnish the correct statement to the donor may result in separate penalties.

### How and Where Do I File Form 1098-C?

You should file Form 1098-C with the IRS using the addresses provided on the official website. Every Copy A of this document should be accompanied by Form 1096, which acts as a summary and a transmittal document. You can also submit 1098-C online in the Information Returns Intake System (IRIS).