0425 Form 1098-C (PDF) — verbatim text

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f1098c.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

7878			VOID
7878	7878		VOID
DONEE’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	DONEE’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	DONEE’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	DONEE’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	DONEE’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	1Date of contribution	1Date of contribution	Form1098-C (Rev. April 2025) OMB No. 1545-1959	Form1098-C (Rev. April 2025) OMB No. 1545-1959	Form1098-C (Rev. April 2025) OMB No. 1545-1959
DONEE’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	DONEE’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	DONEE’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	DONEE’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	DONEE’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	2aOdometer mileage	2aOdometer mileage	2aOdometer mileage	2aOdometer mileage	2aOdometer mileage
DONEE’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	DONEE’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	DONEE’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	DONEE’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	DONEE’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	2aOdometer mileage	2aOdometer mileage	For calendar year	For calendar year	For calendar year
DONEE’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	DONEE’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	DONEE’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	DONEE’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	DONEE’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	2bYear	2cMake	2cMake	2dModel	Copy A For Internal Revenue Service Center For filing information, Privacy Act, and Paperwork Reduction Act Notice, see the General Instructions for Certain Information Returns. www.irs.gov/Form1099
DONEE’S TIN	DONOR’S TIN	DONOR’S TIN	DONOR’S TIN	DONOR’S TIN	3Vehicle or other identification number	3Vehicle or other identification number	3Vehicle or other identification number	3Vehicle or other identification number	3Vehicle or other identification number
DONOR’S name	DONOR’S name	DONOR’S name	DONOR’S name	DONOR’S name	4a Donee certifies that vehicle was sold in arm’s length transaction to unrelated party	4a Donee certifies that vehicle was sold in arm’s length transaction to unrelated party	4a Donee certifies that vehicle was sold in arm’s length transaction to unrelated party	4a Donee certifies that vehicle was sold in arm’s length transaction to unrelated party	4a Donee certifies that vehicle was sold in arm’s length transaction to unrelated party
Street address (including apt. no.)	Street address (including apt. no.)	Street address (including apt. no.)	Street address (including apt. no.)	Street address (including apt. no.)	4bDate of sale	4bDate of sale	4bDate of sale	4bDate of sale	4bDate of sale
City or town, state or province, country, and ZIP or foreign postal code	City or town, state or province, country, and ZIP or foreign postal code	City or town, state or province, country, and ZIP or foreign postal code	City or town, state or province, country, and ZIP or foreign postal code	City or town, state or province, country, and ZIP or foreign postal code	4cGross proceeds from sale (see instructions) $	4cGross proceeds from sale (see instructions) $	4cGross proceeds from sale (see instructions) $	4cGross proceeds from sale (see instructions) $	4cGross proceeds from sale (see instructions) $
5a Donee certifies that vehicle will not be transferred for money, other property, or services before completion of material improvements or significant intervening use
5b Donee certifies that vehicle is to be transferred to a needy individual for significantly below fair market value in furtherance of donee’s charitable purpose
5cDonee certifies the following detailed description of material improvements or significant intervening use and duration of use
6aDid you provide goods or services in exchange for the vehicle? . . . . . . . . . . . . . . Yes No
6bValue of goods and services provided in exchange for the vehicle $
6cDescribe the goods and services, if any, that were provided. If this box is checked, donee certifies that the goods and services consisted solely of intangible religious benefits . . . . . . . . . . . . . . . . . . . . . . .
7 Under the law, the donor may not claim a deduction of more than $500 for this vehicle if this box is checked . . . . . . .

Form 1098-C (Rev. 4-2025) Cat. No. 39732R www.irs.gov/Form1098C

Department of the Treasury - Internal Revenue Service

			CORRECTED (if checked) Attachment Sequence No. 155A
DONEE’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	DONEE’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	DONEE’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	DONEE’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	1Date of contribution	1Date of contribution	Form1098-C (Rev. April 2025) OMB No. 1545-1959	Form1098-C (Rev. April 2025) OMB No. 1545-1959	Contributions of Motor Vehicles, Boats, and Airplanes	Contributions of Motor Vehicles, Boats, and Airplanes	Contributions of Motor Vehicles, Boats, and Airplanes
DONEE’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	DONEE’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	DONEE’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	DONEE’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	2aOdometer mileage	2aOdometer mileage	2aOdometer mileage	2aOdometer mileage	2aOdometer mileage	2aOdometer mileage	2aOdometer mileage
DONEE’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	DONEE’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	DONEE’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	DONEE’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	2aOdometer mileage	2aOdometer mileage	For calendar year	For calendar year	For calendar year	For calendar year	For calendar year
DONEE’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	DONEE’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	DONEE’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	DONEE’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	2bYear	2cMake	2cMake	2dModel	2dModel	2dModel	Copy B For Donor In order to take a deduction of more than $500 for this contribution, you must attach this copy to your federal tax return. Unless box 5a or 5b is checked, your deduction cannot exceed the amount in box 4c.
DONEE’S TIN	DONOR’S TIN	DONOR’S TIN	DONOR’S TIN	3Vehicle or other identification number	3Vehicle or other identification number	3Vehicle or other identification number	3Vehicle or other identification number	3Vehicle or other identification number	3Vehicle or other identification number	3Vehicle or other identification number
DONOR’S name	DONOR’S name	DONOR’S name	DONOR’S name	4a Donee certifies that vehicle was sold in arm’s length transaction to unrelated party	4a Donee certifies that vehicle was sold in arm’s length transaction to unrelated party	4a Donee certifies that vehicle was sold in arm’s length transaction to unrelated party	4a Donee certifies that vehicle was sold in arm’s length transaction to unrelated party	4a Donee certifies that vehicle was sold in arm’s length transaction to unrelated party	4a Donee certifies that vehicle was sold in arm’s length transaction to unrelated party	4a Donee certifies that vehicle was sold in arm’s length transaction to unrelated party
Street address (including apt. no.)	Street address (including apt. no.)	Street address (including apt. no.)	Street address (including apt. no.)	4bDate of sale	4bDate of sale	4bDate of sale	4bDate of sale	4bDate of sale	4bDate of sale	4bDate of sale
City or town, state or province, country, and ZIP or foreign postal code	City or town, state or province, country, and ZIP or foreign postal code	City or town, state or province, country, and ZIP or foreign postal code	City or town, state or province, country, and ZIP or foreign postal code	4cGross proceeds from sale (see instructions) $	4cGross proceeds from sale (see instructions) $	4cGross proceeds from sale (see instructions) $	4cGross proceeds from sale (see instructions) $	4cGross proceeds from sale (see instructions) $	4cGross proceeds from sale (see instructions) $	4cGross proceeds from sale (see instructions) $

			CORRECTED (if checked) Attachment Sequence No. 155A
5a Donee certifies that vehicle will not be transferred for money, other property, or services before completion of material improvements or significant intervening use
5b Donee certifies that vehicle is to be transferred to a needy individual for significantly below fair market value in furtherance of donee’s charitable purpose
5cDonee certifies the following detailed description of material improvements or significant intervening use and duration of use

			CORRECTED (if checked) Attachment Sequence No. 155A
6aDid you provide goods or services in exchange for the vehicle? . . . . . . . . . . . . . . Yes No
6bValue of goods and services provided in exchange for the vehicle $
6cDescribe the goods and services, if any, that were provided. If this box is checked, donee certifies that the goods and services consisted solely of intangible religious benefits . . . . . . . . . . . . . . . . . . . . . . .

			CORRECTED (if checked) Attachment Sequence No. 155A
7 Under the law, the donor may not claim a deduction of more than $500 for this vehicle if this box is checked . . . . . . .

Form 1098-C (Rev. 4-2025) www.irs.gov/Form1098C

Department of the Treasury - Internal Revenue Service

DONEE’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	DONEE’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	DONEE’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	1Date of contribution	1Date of contribution	Form1098-C (Rev. April 2025) OMB No. 1545-1959	Form1098-C (Rev. April 2025) OMB No. 1545-1959	Form1098-C (Rev. April 2025) OMB No. 1545-1959
DONEE’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	DONEE’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	DONEE’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	2aOdometer mileage	2aOdometer mileage	2aOdometer mileage	2aOdometer mileage	2aOdometer mileage
DONEE’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	DONEE’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	DONEE’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	2aOdometer mileage	2aOdometer mileage	For calendar year	For calendar year	For calendar year
DONEE’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	DONEE’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	DONEE’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	2bYear	2cMake	2cMake	2dModel	Copy C For Donor’s Records This information is being furnished to the IRS unless box 7 is checked.
DONEE’S TIN	DONOR’S TIN	DONOR’S TIN	3Vehicle or other identification number	3Vehicle or other identification number	3Vehicle or other identification number	3Vehicle or other identification number	3Vehicle or other identification number
DONOR’S name	DONOR’S name	DONOR’S name	4a Donee certifies that vehicle was sold in arm’s length transaction to unrelated party	4a Donee certifies that vehicle was sold in arm’s length transaction to unrelated party	4a Donee certifies that vehicle was sold in arm’s length transaction to unrelated party	4a Donee certifies that vehicle was sold in arm’s length transaction to unrelated party	4a Donee certifies that vehicle was sold in arm’s length transaction to unrelated party
Street address (including apt. no.)	Street address (including apt. no.)	Street address (including apt. no.)	4bDate of sale	4bDate of sale	4bDate of sale	4bDate of sale	4bDate of sale
City or town, state or province, country, and ZIP or foreign postal code	City or town, state or province, country, and ZIP or foreign postal code	City or town, state or province, country, and ZIP or foreign postal code	4cGross proceeds from sale (see instructions) $	4cGross proceeds from sale (see instructions) $	4cGross proceeds from sale (see instructions) $	4cGross proceeds from sale (see instructions) $	4cGross proceeds from sale (see instructions) $
5a Donee certifies that vehicle will not be transferred for money, other property, or services before completion of material improvements or significant intervening use


5b Donee certifies that vehicle is to be transferred to a needy individual for significantly below fair market value in furtherance of donee’s charitable purpose
5cDonee certifies the following detailed description of material improvements or significant intervening use and duration of use
6aDid you provide goods or services in exchange for the vehicle? . . . . . . . . . . . . . . Yes No
6bValue of goods and services provided in exchange for the vehicle $


6cDescribe the goods and services, if any, that were provided. If this box is checked, donee certifies that the goods and services consisted solely of intangible religious benefits . . . . . . . . . . . . . . . . . . . . . . .
7 Under the law, the donor may not claim a deduction of more than $500 for this vehicle if this box is checked . . . . . . .

Form 1098-C (Rev. 4-2025) (keep for your records) www.irs.gov/Form1098C

Department of the Treasury - Internal Revenue Service

Instructions for Donor

Caution: 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.

You received Form 1098-C because you donated a motor vehicle, boat, or airplane (“donated vehicle”) to the charity shown on the front of this form. Generally, the charity must furnish this form to you no later than 30 days after the date it sold the donated vehicle (if box 4a is checked) or 30 days after the date of the contribution (if box 5a or 5b is checked). If none of these boxes is checked, you must obtain this form by the due date (including extensions) of your tax return for the year of the contribution (or, if earlier, the date you file that return).

Donor’s taxpayer identification number (TIN). For your protection, this form may show only the last four digits of your TIN (social security number (SSN), individual taxpayer identification number (ITIN), adoption taxpayer identification number (ATIN), or employer identification number (EIN)). However, the issuer has reported your complete TIN to the IRS.

Box 1. Shows the date the charity received the donated vehicle.

Boxes 2a–2d. Shows the vehicle odometer mileage reading (motor vehicles only), make, model, and year of the donated vehicle.

Box 3. Shows the vehicle identification number (VIN) for a motor vehicle, the hull identification number for a boat, or the aircraft identification number for an airplane.

Box 4a. This box is required to be checked by the charity to certify that the donated vehicle was sold for more than $500 to an unrelated party in an arm’s length transaction.

Box 4c. Shows the gross proceeds the charity received from the sale of the donated vehicle. If box 4a is checked, you generally can take a deduction equal to the smaller of the amount in box 4c or the vehicle’s fair market value (FMV) on the date of the contribution. However, if that value was more than your cost or other basis, see Pub. 526, Charitable Contributions.

Box 5a. This box is required to be checked by the charity to certify that the donated vehicle will not be sold before completion of a significant intervening use or material improvement by the charity. If the box is checked, you generally can take a deduction equal to the vehicle’s FMV on the date of the contribution. However, if that value was more than your cost or other basis, see Pub. 526.

Box 5b. This box is required to be checked by the charity to certify that the donated vehicle is to be transferred to a needy individual in direct furtherance of the donee’s charitable purpose of relieving the poor and distressed or underprivileged who are in need of a means of transportation. If this box is checked, you generally can take a deduction equal to the vehicle’s FMV on the date of the contribution. However, if that value was more than your cost or other basis, see Pub. 526.

Box 6b. Shows a good faith estimate by the charity of the value of any goods and services provided to you for the donated vehicle. Generally, the amount of your charitable contribution is reduced by the value of the goods and services provided. However, see the instructions for box 6c below. Also, see Contributions From Which You Benefit in Pub. 526.

Box 6c. This box is required to be checked by the charity if the goods and services consisted solely of intangible religious benefits. If checked, you do not have to reduce the amount of your charitable contribution by the value of such benefits. An intangible religious benefit means a benefit that generally is not sold in a commercial transaction, such as admission to a religious ceremony.

Box 7. If this box is checked, your deduction in most cases equals the smaller of $500 or the donated vehicle’s FMV on the date of the contribution. However, if that value was more than your cost or other basis, see Pub. 526.

Future developments. For the latest information about developments related to Form 1098-C and its instructions, such as legislation enacted after they were published, go to www.irs.gov/Form1098C.