Form 1098-C: Donated Vehicles, Boats, and Airplanes
Published November 5, 2026
If you gave a car, boat, or airplane to a charity and the charity sold it or kept it, you may receive a Form 1098-C. The charity uses the form to report what happened to the vehicle. If the vehicle's claimed value is more than $500, you need Copy B to claim the deduction.
This guide is general information. It is not advice about your own deduction. The rules depend on what the charity did with the vehicle, so read your form closely.
When you receive the form
The IRS instructions say the charity generally must give you the form within 30 days after it sells the vehicle, if box 4a is checked. If box 5a or 5b is checked, the charity must give you the form within 30 days after you made the gift.
If one of those boxes is checked, you must get the form by the due date of your return for the year you gave the vehicle, including extensions. If it is earlier, get it by the date you file that return.
Copy B and your return
Copy B is the copy for you. The form's donor instructions say you must attach Copy B to your federal tax return to take a deduction for a vehicle with a claimed value of more than $500. If you e-file, the instructions explain how to attach it. If you do not attach it when required, the IRS will disallow the deduction.
You may also need Form 8283, Noncash Charitable Contributions. The donor instructions say you generally must attach it if the amount you deduct for all noncash gifts is more than $500.
What each box shows
- Box 1 shows the date the charity received the vehicle.
- Boxes 2a to 2d show the odometer reading for a motor vehicle, plus the make, model, and year.
- Box 3 shows the vehicle identification number, the hull number for a boat, or the aircraft identification number for an airplane.
- Box 4a is checked when the charity certifies that the vehicle was sold for more than $500 to an unrelated party in an arm's length sale.
- Box 4c shows the gross proceeds the charity received from that sale.
- Box 5a is checked when the charity will not sell the vehicle before a significant intervening use or material improvement.
- Box 5b is checked when the vehicle goes to a needy individual in direct furtherance of the charity's purpose.
- Boxes 6a to 6c cover goods or services the charity gave you in exchange, and the value of those goods or services.
- Box 7 is checked when the donor's deduction is limited to $500.
How the deduction is generally figured
The IRS instructions give general rules, and they change with the boxes checked. If box 4a is checked, you generally can deduct the smaller of box 4c or the vehicle's fair market value on the date of the gift. If box 5a or 5b is checked, you generally can deduct the fair market value on that date. If box 7 is checked, the deduction in most cases equals the smaller of $500 or the fair market value.
If the value is more than your cost or other basis, the instructions refer you to IRS Publication 526, Charitable Contributions, for the details. Box 6b is the charity's good-faith estimate of goods or services you received. Unless box 5a or 5b is checked, your deduction cannot exceed the amount in box 4c.
Check the form
- Compare the date, make, model, and VIN with your records.
- Check which box describes what the charity did.
- Confirm the charity's name and address are correct.
- Keep the donor's copy with your tax records.
Next steps
If the form and your records do not match, ask the charity for a corrected form. Then read the Publication 526 section on vehicle donations before you enter the deduction. If the amount is large or the rules are unclear, ask a tax professional.
Sources: Sources: IRS, Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes (Rev. April 2025) and its Instructions for Donor (https://www.irs.gov/pub/irs-pdf/f1098c.pdf; https://www.irs.gov/pub/irs-pdf/i1098c.pdf); IRS Publication 526 (referenced) This is general information, not advice about your specific return.
