This 1098 C Form 2026 guide explains the IRS Contributions of Motor Vehicles, Boats, and Airplanes. Form 1098-C documents a covered charitable contribution and the donee information that can affect a donor claim. It does not automatically establish a deduction equal to the property original purchase price. The disposition, acknowledgments and applicable deduction rules must be reviewed together.
Reviewed October 31, 2026. This is an independent guide. The version and availability information below identifies the IRS documents used for this page.
What 1098 C Form 2026 does and who prepares it
A donee organization reports a covered contribution of a vehicle, boat or airplane and provides the required donor information.
For the connected reporting route, see Form 1040 (Schedule A). Keep the role of that document separate from the task explained on this page.
| Official form | Form 1098-C |
|---|---|
| IRS title | Contributions of Motor Vehicles, Boats, and Airplanes |
| Guide period | 2026 |
| Target version | Apr 2025 |
| Availability | Current IRS catalog PDF |
| Last checked | October 31, 2026 |
Get the 1098 C Form 2026 PDF and check its status
Use the IRS source to confirm the document before completing a real filing. The download link is a reference to the official file; it is not a statement that every copy inside the PDF may be printed and submitted. Follow any instructions about electronic filing, scannable copies, recipient copies or attachments.
Which version of 1098 C Form 2026 should you use?
The 2026 in the title identifies the tax year or calendar-year information addressed by this guide. For a 2026 income reporting document, the preparation or filing activity may occur in 2027. Do not change the income year simply because the calendar has changed. The exact filing or furnishing date comes from the instructions for this form and the filer circumstances.
Records to gather for 1098 C Form 2026
- Donee acknowledgment.
- Vehicle or other property identification.
- Donation date.
- Basis and valuation support.
- Information about sale or significant use by the donee.
Keep a working reconciliation with these records. It should show the source of each reported item, any correction made before filing and the reason a different amount appears on a connected form. This is especially useful when a statement is corrected or a prior-year balance continues into the current calculation.
How to work through 1098 C Form 2026
- Identify the issuer and recipient. Check which person or entity prepares the information return and which person receives a statement. Use the correct copy and filing route for that role.
- Reconcile the underlying records. Compare the statement with the transaction, payroll, account or payment records. Resolve duplicate reporting and unexplained differences before carrying a total into a return.
- Read boxes and codes separately. Different boxes can describe different tax categories. A gross payment, a taxable amount, a withholding credit and an identifying code should not be combined as if they were one measure.
- Use the correct return treatment. An information return supplies facts. It does not independently establish every deduction, exclusion, credit or final tax result for the recipient.
- Address corrections at the source. Check the issuer correction process for an incorrect statement. If a related tax return has already been filed, review separately whether that return also needs a correction.
Form-specific IRS instructions and reporting details
The following points retain the operative wording of the IRS documents linked above. Read each point with its stated conditions and the applicable form version. References to another form or section describe a connected requirement; they do not mean that every reader must file every referenced document.
Do not file Form 1098-C for a contribution of a qualified vehicle with a claimed value of $500 or less. However, you may use it as the contemporaneous written acknowledgment under section 170(f)(8) by providing the donor with Copy C only. If you use Copy C as the acknowledgment, you must check box 7. In addition, do not complete boxes 4a through 5c or enter the donor's TIN on the form. You may, but are not required to, enter the donee's federal TIN on the form.
Additional reporting conditions
In addition to these specific instructions, you also should use the current instructions include information about the following topics. • Who must file. • When and where to file. • Electronic reporting. • Corrected and void returns. • Statements to recipients. • Taxpayer identification numbers (TINs). • Backup withholding. • Penalties. • Other general topics. You can get the general instructions at IRS.gov/ 1099GeneralInstructions or IRS.gov/Form1098C. Continuous-use form and instructions. Form 1098-C and these instructions have been converted from an annual revision to continuous use. Both the form and instructions will be updated as needed.
For the most recent version, go to IRS.gov/Form1098C. Online fillable form. Due to the very low volume of paper Forms 1098-C received and processed by the IRS each year, this form has been converted to an online fillable format. You may fill out this form, found online at IRS.gov/Form1098C, and send Copies B and C to the donor.
For filing with the IRS, follow the applicable procedures if you are required to file electronically, or, for this form only, if you are qualified to file on paper, send in the black-and-white copy A with Form 1096 that you print from the IRS website.
Calculations and supporting information
Specific Instructions Who Must File A donee organization must file a separate Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes, with the IRS for each contribution of a qualified vehicle that has a claimed value of more than $500. A qualified vehicle is any motor vehicle manufactured primarily for use on public streets, roads, and highways; a boat; or an airplane. However, property held by the donor primarily for sale to customers, such as inventory of a car dealer, is not a qualified vehicle.
Donor's TIN See part J of the current General Instructions for Certain Information Returns for details on requesting the donor's TIN. If the donor does not provide a TIN, you must check box 7 because the acknowledgment will not meet the requirements of section 170(f)(12) and the donor will not be allowed to claim a deduction of more than $500 for the qualified vehicle.
Exceptions and related reporting
If a donor contributes a qualified vehicle to you with a claimed value of more than $500, you must furnish a contemporaneous written acknowledgment of the contribution to the donor under section 170(f) (12) containing the same information shown on Form 1098-C. Otherwise, the donor cannot claim a deduction of more than $500 for that vehicle. Copy B of Form 1098-C may be used for this purpose.
An acknowledgment is considered contemporaneous if it is furnished to the donor no later than 30 days after the: • Date of the sale, if you are required to check box 4a; or • Date of the contribution, if you are required to check box 5a or 5b.
Truncating donor's TIN on acknowledgements. Pursuant to Regulations section 301.6109-4, all filers of this form may truncate a donor’s TIN (social security number (SSN), individual taxpayer identification number (ITIN), adoption taxpayer identification number (ATIN), or employer identification number (EIN)) on written acknowledgements. Truncation is not allowed on any documents the filer files with the IRS. A filer’s TIN may not be truncated on any form. See part J in the current General Instructions for Certain Information Returns.
Further form details
Material improvements include major repairs and additions that improve the condition of the vehicle in a manner that significantly increases the value. To be a material improvement, the improvement cannot be funded by an additional payment to the donee from the donor of the vehicle. Material improvements do not include cleaning, minor repairs, routine maintenance, painting, removal of dents or scratches, cleaning or repair of upholstery, and installation of theft deterrent devices.
Check box 5b if you intend to sell the vehicle to a needy individual at a price significantly below FMV or make a gratuitous transfer of the vehicle to a needy individual in direct furtherance of your organization's charitable purpose of relieving the poor and distressed or underprivileged who are in need of a means of transportation. Do not enter any amount in box 4c. The donor's contribution deduction for a sale for this purpose is not limited to the gross proceeds from the sale.
Skip this box if the qualified vehicle has a claimed value of $500 or less.
Box 6a. Checkbox for Whether Donee Provided Goods and Services in Exchange for the Vehicle Described You must check the box to indicate whether you provided goods or services to the donor in exchange for the vehicle described in boxes 2a, 2b, 2c, 2d, and 3.
Further form details
Box 4c. Gross Proceeds If you checked box 4a, enter the gross proceeds from the sale of the vehicle. This is generally the sales price. Do not reduce this amount by any expenses or fees. Skip this box if the qualified vehicle has a claimed value of $500 or less.
If you intend to make a significant intervening use of or a material improvement to this vehicle, you must check box 5a to certify that the vehicle will not be transferred for cash, other property, or services before completion of the use or improvement. Also complete box 5c. Skip this box if the qualified vehicle has a claimed value of $500 or less.
Box 7. Checkbox for a Vehicle With a Claimed Value of $500 or Less If the vehicle has a claimed value of $500 or less or the donor did not provide a TIN, you must check box 7. If you check box 7, do not file Copy A with the IRS and do not furnish Copy B to the donor.
Reading the lines and boxes
These selected labels come from the linked target PDF. They are a reading aid, not a replacement for the full line instructions or a completed calculation. Match the label and document version before transferring any amount.
| Line or box | Label in the source form | What to check |
|---|---|---|
| 1 | Date of contribution | Use the date or tax period requested by this particular field. A payment date, acquisition date and return year can describe different facts. |
| 2a | Odometer mileage | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
| 5a | Donee certifies that vehicle will not be transferred for money, other property, or services before completion of material | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
| 5b | Donee certifies that vehicle is to be transferred to a needy individual for significantly below fair market value in furtherance of | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
| 5c | Donee certifies the following detailed description of material improvements or significant intervening use and duration of use | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
Further selected fields
| Line or box | Label in the source form | What to check |
|---|---|---|
| 6a | Did you provide goods or services in exchange for the vehicle? | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
| 6b | Value of goods and services provided in exchange for the vehicle | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
| 6c | Describe the goods and services, if any, that were provided. If this box is checked, donee certifies that the goods and services | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
| 7 | Under the law, the donor may not claim a deduction of more than $500 for this vehicle if this box is checked | Complete the applicable eligibility and limitation workpapers before entering an amount. The label alone does not establish that every reported expense or payment qualifies. |
A practical example
A donor contributes a vehicle and receives information from the charity. The donor compares the acknowledgment with the property and disposition records and checks the applicable deduction and attachment requirements before preparing itemized deductions.
This example illustrates the order of the review. It does not assume an unverified deduction, exemption, treaty rate or final tax amount. The applicable form instructions and the actual records determine the result.
Common mistakes to avoid with 1098 C Form 2026
- A donation acknowledgment is not a general valuation certificate.
- Check required attachment and substantiation rules.
- The organization reporting role and the donor deduction computation are separate.
Questions about 1098 C Form 2026
Does receiving or downloading this form mean I must file it?
A donee organization reports a covered contribution of a vehicle, boat or airplane and provides the required donor information. The form purpose and the applicable filing or furnishing conditions determine the action. Downloading a blank PDF does not itself create a filing obligation or establish eligibility for a tax benefit.
Is the revision date always the same as the tax year?
No. Some forms show a tax year, while continuing-use forms show a revision date and ask separately for the reporting period. Check the actual document and instructions. Do not relabel a payment or transaction solely because it was reported in a later calendar year.
What should I do if the underlying information is wrong?
A donation acknowledgment is not a general valuation certificate. Keep the original record and the correction trail. The issuer correction process, an amended return and an updated certificate can be different procedures. Choose the process that matches the document and the actual error.
Which records should I keep with the completed form?
Retain the source documents, applicable worksheets, submitted version and filing or furnishing confirmations. For this form, the working file should include donee acknowledgment, vehicle or other property identification, donation date. Keep continuing balances and prior-year support for as long as they remain relevant under the applicable recordkeeping rules.
Related forms and next steps
Use these guides when the connected issue applies to your records. Each page has its own purpose, reporting year and availability status.