SECTION 3. WHERE TO FILE A

FORM 1098–C, CONTRIBUTIONS OF MOTOR VEHICLES, BOATS, AND AIRPLANES

All Forms 1098–C, Contributions of Motor Vehicles, Boats, and Airplanes, along with Form 1096, Annual Summary and Transmittal of U.S. Information Re- turns, filed after December 31, 2007, must be filed with the Internal Revenue Service Center, Kansas City, MO 64999. The Internal Revenue Service Center at Ogden remains the location for Form 1098–C filed on or before December 31, 2007. Future changes to the filing location for Form 1098–C will be announced and placed in the instructions to Form 1096, Annual Summary and Transmittal of U.S. Information Returns .

The filing instructions for Form 1098–C in Section 3 of Notice 2006–1, 2006–1 C.B. 347, are hereby modified.