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Rev. Proc. 2026-18

Exhibit D Form 1098-C

Publication 1179 — General Rules and Specifications For Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns · 2026-10-03 edition · updated 2026-10-04 · United States

7878 VOID CORREC CTED
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 2dModel
DONEE’S TIN DONOR’S TIN 3Vehicle or other identification number
** 2.44 in**
** 2.80 in**
3Vehicle or other identification number
** 2.44 in**
** 2.80 in**
3Vehicle or other identification number
** 2.44 in**
** 2.80 in**
3Vehicle or other identification number
** 2.44 in**
** 2.80 in**
3Vehicle or other identification number
** 2.44 in**
** 2.80 in**
DONOR’S name ** 3.40 in** ** 3.40 in** 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 (inclu ding apt. no.) ding apt. no.) 4bDate of sale 4bDate of sale 4bDate of sale 4bDate of sale 4bDate of sale
City or town, state o r province, country, and ZIP or foreign postal code
** 6.83 in**
r province, country, and ZIP or foreign postal code
** 6.83 in**
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 certifi
improvemen
es that vehicle will not be transferred for money, other property, or services before completion of material
ts or significant intervening use
es that vehicle will not be transferred for money, other property, or services before completion of material
ts or significant intervening use
es that vehicle will not be transferred for money, other property, or services before completion of material
ts or significant intervening use
es that vehicle will not be transferred for money, other property, or services before completion of material
ts or significant intervening use
es that vehicle will not be transferred for money, other property, or services before completion of material
ts or significant intervening use
es that vehicle will not be transferred for money, other property, or services before completion of material
ts or significant intervening use
es that vehicle will not be transferred for money, other property, or services before completion of material
ts or significant intervening use
5b
Donee certifi
donee’s cha
es that vehicle is to be transferred to a needy individual for significantly below fair market value in furtherance of
ritable purpose
es that vehicle is to be transferred to a needy individual for significantly below fair market value in furtherance of
ritable purpose
es that vehicle is to be transferred to a needy individual for significantly below fair market value in furtherance of
ritable purpose
es that vehicle is to be transferred to a needy individual for significantly below fair market value in furtherance of
ritable purpose
es that vehicle is to be transferred to a needy individual for significantly below fair market value in furtherance of
ritable purpose
es that vehicle is to be transferred to a needy individual for significantly below fair market value in furtherance of
ritable purpose
es that vehicle is to be transferred to a needy individual for significantly below fair market value in furtherance of
ritable purpose
5cDonee certifies t he following detailed description of material improvements or significant intervening use and duration of use


** 0.54 in**
he following detailed description of material improvements or significant intervening use and duration of use


** 0.54 in**
he following detailed description of material improvements or significant intervening use and duration of use


** 0.54 in**
he following detailed description of material improvements or significant intervening use and duration of use


** 0.54 in**
he following detailed description of material improvements or significant intervening use and duration of use


** 0.54 in**
he following detailed description of material improvements or significant intervening use and duration of use


** 0.54 in**
he following detailed description of material improvements or significant intervening use and duration of use


** 0.54 in**
6aDid you provide g oods or services in exchange for the vehicle? .
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Yes
No
oods or services in exchange for the vehicle? .
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Yes
No
oods or services in exchange for the vehicle? .
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Yes
No
oods or services in exchange for the vehicle? .
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Yes
No
oods or services in exchange for the vehicle? .
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Yes
No
oods or services in exchange for the vehicle? .
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Yes
No
6bValue of goods a
$
nd services provided in exchange for the vehicle nd services provided in exchange for the vehicle nd services provided in exchange for the vehicle nd services provided in exchange for the vehicle nd services provided in exchange for the vehicle nd services provided in exchange for the vehicle nd 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 .
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** 7.30 in**
ds and services, if any, that were provided. If this box is checked, donee certifies that the goods and services
of intangible religious benefits .
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** 7.30 in**
ds and services, if any, that were provided. If this box is checked, donee certifies that the goods and services
of intangible religious benefits .
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** 7.30 in**
ds and services, if any, that were provided. If this box is checked, donee certifies that the goods and services
of intangible religious benefits .
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** 7.30 in**
ds and services, if any, that were provided. If this box is checked, donee certifies that the goods and services
of intangible religious benefits .
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** 7.30 in**
ds and services, if any, that were provided. If this box is checked, donee certifies that the goods and services
of intangible religious benefits .
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** 7.30 in**
ds and services, if any, that were provided. If this box is checked, donee certifies that the goods and services
of intangible religious benefits .
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** 7.30 in**
ds and services, if any, that were provided. If this box is checked, donee certifies that the goods and services
of intangible religious benefits .
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** 7.30 in**
**7 **Under the law, the donor may not claim a deduction of more than $500 for this vehicle if this box is checked .
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Form 1098-C (Rev. 4-2025) Cat. No. 39732R www.irs.gov/Form1098C

39

Department of the Treasury - Internal Revenue Service

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▸Contents — Publication 1179 — General Rules and Specifications For Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns

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