Form 1098-C - Contributions of Motor Vehicles, Boats, and Airplanes
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If you donate a qualified vehicle to a qualified organization you must send the IRS form 1098-C.

Per IRS Publication 17 Your Federal Income Tax (For Individuals), page 167:

Cars, boats, and airplanes. The following rules apply to any donation of a qualified vehicle.

A qualified vehicle is:

  • A car or any motor vehicle manufactured mainly for use on public streets, roads, and highways;
  • A boat; or
  • An airplane.

Form 1098-C. You must attach to your return Copy B of the Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes, (or other statement containing the same information as Form 1098-C) you received from the organization. The Form 1098-C (or other statement) will show the gross proceeds from the sale of the vehicle.

If you e-file your return, you must:

  • Attach Copy B of Form 1098-C to Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return, and mail the forms to the IRS; or
  • Include Copy B of Form 1098-C as a PDF attachment if your software program allows it. (see below for instructions).

If you don't attach Form 1098-C (or other statement), you can't 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 later) applies, you must get Form 1098-C (or other statement) within 30 days of your donation.

Please see IRS Publication 17 for more information.

Attaching Documentation in TaxAct

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:

  1. From within your TaxAct return (Online or Desktop), click Federal. On smaller devices, click in the upper left-hand corner, then select Federal.
  2. Click Itemized or Standard Deductions to expand the category and then click Charitable contributions
  3. Continue until you reach the screen titled Did you make any noncash contributions?. Click Yes.
  4. Proceed through the interview screens, answering all of the questions related to your donation.

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.