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 Copy B of Form 1098-C as a pdf attachment if your software program allows it (see below for instructions).
If you do not attach Form 1098-C (or other statement), you cannot deduct your contribution. You must get Form 1098-C (or other statement) within 30 days of the sale of the vehicle. But if exception 1 or 2 (described on page 166 of IRS Publication 17) applies, you must get Form 1098-C (or other statement) within 30 days of your donation.
Please see IRS Publication 17 for more information.
If you need to submit supporting documentation and would like to electronically file your return, you must mail the documents to the IRS along with Form 8453.
First, enter the information from Form 1098-C in the TaxACT program:
If you provide information for the contribution of a vehicle, you will be prompted to print Form 8453 in the filing steps. Attach the supporting documentation to Form 8453 and mail this information to the IRS, as directed in the Federal Electronic Filing Instructions (which can be viewed or printed later in the e-file screens).
Form 8453 and the required forms or supporting documents must be mailed to the IRS within three business days after receiving acknowledgement that your return was accepted. An electronically transmitted return will not be considered complete until a Form 8453 is received by the IRS.