What is IRS Form 1098-C?

Form 1098-C reports a donated motor vehicle, boat, or airplane, and the details a donor needs to substantiate their charitable deduction. It's issued by the charity that received the donation, not the donor, and it feeds directly into the donor's own filing of Form 8283 for noncash charitable contributions. A copy goes to both the IRS and the donor.

Who is required to file Form 1098-C?

A charity or other tax-exempt organization that receives a donated vehicle, boat, or airplane valued at more than $500 must file Form 1098-C and furnish a copy to the donor. This includes charitable organizations, nonprofits, and religious, educational, or community organizations, any donee organization that sells, transfers, or materially uses the donated property.

What donations require Form 1098-C?

Form 1098-C applies to donations of motor vehicles manufactured primarily for use on public streets, roads, and highways, boats, and airplanes. It does not apply to every type of donated property, items such as furniture, clothing, equipment, or other non-vehicle property are not reported on Form 1098-C.

Is there a minimum value for Form 1098-C?

Yes. Filing is required once the claimed value of the donation exceeds $500. Donations valued at $500 or less don't trigger the requirement, and a charity isn't required to file if the donor won't be claiming a deduction, or if the donated property isn't a motor vehicle, boat, or airplane.

Why should you collect Form W-9 before filing 1098-C?

Collecting Form W-9 from the donor before you file gives you the taxpayer identification number and legal name you need to report the contribution accurately. Without a verified TIN, you risk filing a return the IRS can't match to the donor, which can delay their ability to substantiate the deduction on their own return.

When is the deadline to file Form 1098-C?

The donor's copy is due 30 days from the date of sale or contribution, not on a fixed calendar date like most information returns. Filing with the IRS follows the usual pattern, paper filings are due by February 28 and electronic filings by March 31 each year. Any date falling on a weekend or federal holiday moves to the next business day.

What donations are exempt from Form 1098-C reporting?

Donations valued at $500 or less, contributions where the donor won't claim a deduction, and property that isn't a motor vehicle, boat, or airplane are exempt from Form 1098-C reporting.

What are the penalties for filing Form 1098-C late?

Late or incorrect 1098-C filings carry the same IRS information-return penalty as other 1099-series forms, ranging from $60 to $680 per form, depending on how late the return is and whether the donor copy is missing or incorrect.

How can I get an extension to file Form 1098-C?

Filing Form 8809 gives you an automatic 30-day extension on the IRS filing deadline. It doesn't extend the donor's 30-day copy deadline, which runs from the date of sale or contribution regardless of any extension you request with the IRS.

What's the difference between Form 1098-C and Form 8283?

Form 1098-C is filed by the charity, with the IRS and a copy to the donor, to report the vehicle, boat, or airplane it received. Form 8283 is filed by the donor, with their own tax return, to claim the noncash deduction. The two are directly connected, a donor generally needs the 1098-C from the charity to complete Form 8283 for a vehicle, boat, or airplane donation over $500, but they're filed by different parties for different purposes.

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Form 1098-C: What You Need to Know

Form 1098-C is used by eligible donee organizations to report contributions of qualified motor vehicles, boats, and airplanes to the IRS and provide the required acknowledgment to the donor. It generally reports information about the contribution, the donated vehicle, and how the organization handled the donated property.

A donee organization generally must file Form 1098-C for each qualified vehicle contribution with a claimed value of more than $500 and furnish the required copies to the donor.

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Everything Your Form 1098-C Filing Actually Needs

Every stage of Form 1098-C filing, from contribution data collection to
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We file across several businesses and deadlines, and TaxBandits keeps all of it in one place. IRS compliance is easier to manage with validation, recipient delivery, and filing activity organized in a single workflow. That centralized view helps our team coordinate responsibilities, identify issues earlier, and keep each filing moving without relying on separate spreadsheets or disconnected status updates.

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Multi-entity tax advisory firm

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POST /v1/Form1098

What Information Is Required to E-File Form 1098-C Online

Gather these details before you start, and e-file Form 1098-C with TaxBandits in minutes.

Information Required to E-file Form 1099-A Online

Donee (Charity) Details

Name, EIN, and Address

Contribution & Vehicle Details

Date of Contribution
Vehicle Info — VIN, Year, Make, Model, Odometer (if applicable)

Donor Details & Sale Information

Donor Name, TIN, and Address
Sale Certification, Date of Sale, and Gross Proceeds (if sold)

Donee Certifications

Material Improvements or Significant Use
Transfer to Needy Individual
No transfer before improvements/use

Goods or Services Provided

Whether Goods/Services Were Provided

Value of Goods/Services
Description or Religious Benefits (if applicable)

Start e-filing Form 1098-C with TaxBandits today.

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How to E-File Form 1098-C Online With TaxBandits

TaxBandits gives you flexible ways to bring in your Form 1098-C data, review each return,
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File With IRS

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1098-C

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Submit to IRS

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Filing Form 1098-C involves more than reporting a donated vehicle. The Bandit Commitment reflects how TaxBandits supports your filing from preparation through completion.

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Getting the right data in

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If a 1098-C cannot be accepted or was filed in duplicate, the filing fee is refunded.

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Pricing per form based on volume

No. of Forms	1-10	11-100	101-250	251-500	501-2000
Federal Filing	$2.75	$1.75	$1.15	$1.00	$0.80

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Frequently Asked Questions to File 1098-C Online

You must issue Form 1098-C whenever you receive a donated vehicle, boat, or airplane valued at more
than $500.

Yes. If the organization plans to materially use or improve the vehicle, it must still file Form 1098-C and indicate intended use.

If sold without significant use or improvement, you must report the gross proceeds from the sale on
Form 1098-C.

Yes, exceptions apply if:

The donated item is valued at $500 or less
The donor receives no deduction
The property is not a motor vehicle, boat, or airplane

$60 to $340 per form, and the IRS can charge separately for the IRS copy and the recipient copy. Intentional disregard starts at $680 per form and has no annual cap.

The other tiers are capped annually — for returns due in 2027, $244,500 to $1,397,000 for small businesses (average annual gross receipts of $5 million or less) and $698,500 to $4,191,500 for larger filers. Amounts are indexed for inflation each year.