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1098-C-ohjeita

1098-C-muoto, moottoriajoneuvojen, veneiden ja lentokoneiden osuudet

Rev marraskuu 2019

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Department of the Treasury  
Internal Revenue Service  
Instructions for Form 1098-C  
Contributions of Motor Vehicles, Boats, and Airplanes  
(Rev. November 2019)  
Section references are to the Internal Revenue Code unless otherwise  
noted.  
how to file.  
Do not file Form 1098-C for a contribution of a qualified vehicle  
Future Developments  
with a claimed value of $500 or less. However, you may use it as  
!
CAUTION  
For the latest information about developments related to Form 1098-C  
and its instructions, such as legislation enacted after they were  
published, go to IRS.gov/Form1098C.  
the contemporaneous written acknowledgment under section  
170(f)(8) by providing the donor with Copy C only. If you use Copy C as  
the acknowledgment, you must check box 7. In addition, do not  
complete boxes 4a through 5c or enter the donor's TIN on the form. You  
may, but are not required to, enter the donee's federal TIN on the form.  
Reminders  
In addition to these specific instructions, you also should use the current  
instructions include information about the following topics.  
Section 6720 Penalties  
Section 6720 imposes penalties on any donee organization that is  
required under section 170(f)(12) to furnish an acknowledgment to a  
donor if the donee organization knowingly:  
Who must file.  
When and where to file.  
Electronic reporting.  
Furnishes a false or fraudulent acknowledgment; or  
Corrected and void returns.  
Statements to recipients.  
Taxpayer identification numbers (TINs).  
Backup withholding.  
Fails to furnish an acknowledgment in the manner, at the time, and  
showing the information required by section 170(f)(12).  
Other penalties may apply. See part O in the current General  
Penalties.  
Instructions for Certain Information Returns.  
!
Other general topics.  
CAUTION  
You can get the general instructions at IRS.gov/  
An acknowledgment containing a certification described in box 5a or  
5b will be presumed to be false or fraudulent if the qualified vehicle is  
sold to a buyer other than a needy individual (as explained in the  
instructions for box 5b) without a significant intervening use or material  
improvement (as explained in the instructions for box 5a) within 6  
months of the date of the contribution. If a charity sells a donated vehicle  
at auction, the IRS will not accept as substantiation an acknowledgment  
from the charity stating the vehicle is to be transferred to a needy  
individual for significantly below fair market value (FMV). Vehicles sold at  
auction are not sold at prices significantly below FMV, and the IRS will  
not treat vehicles sold at auction as qualifying for this exception.  
Continuous-use form and instructions. Form 1098-C and these  
instructions have been converted from an annual revision to continuous  
use. Both the form and instructions will be updated as needed. For the  
most recent version, go to IRS.gov/Form1098C.  
Online fillable form. Due to the very low volume of paper Forms  
1098-C received and processed by the IRS each year, this form has  
been converted to an online fillable format. You may fill out this form,  
found online at IRS.gov/Form1098C, and send Copies B and C to the  
donor. For filing with the IRS, follow the applicable procedures if you are  
required to file electronically, or, for this form only, if you are qualified  
to file on paper, send in the black-and-white copy A with Form 1096 that  
you print from the IRS website.  
The penalty for an acknowledgment relating to a qualified vehicle for  
which box 4a must be checked is the larger of:  
The gross proceeds from the sale, or  
The sales price stated in the acknowledgment multiplied by 39.6%  
(0.396).  
Specific Instructions  
Who Must File  
The penalty for an acknowledgment relating to a qualified vehicle for  
which box 5a or 5b must be checked is the larger of:  
$5,000, or  
A donee organization must file a separate Form 1098-C, Contributions of  
Motor Vehicles, Boats, and Airplanes, with the IRS for each contribution  
of a qualified vehicle that has a claimed value of more than $500. A  
qualified vehicle is any motor vehicle manufactured primarily for use on  
public streets, roads, and highways; a boat; or an airplane. However,  
property held by the donor primarily for sale to customers, such as  
inventory of a car dealer, is not a qualified vehicle.  
The claimed value of the vehicle multiplied by 39.6% (0.396).  
Donor's TIN  
Returns for details on requesting the donor's TIN. If the donor does not  
provide a TIN, you must check box 7 because the acknowledgment will  
not meet the requirements of section 170(f)(12) and the donor will not be  
allowed to claim a deduction of more than $500 for the qualified vehicle.  
Contemporaneous Written Acknowledgment  
Truncating donor's TIN on acknowledgements. Pursuant to  
Regulations section 301.6109-4, all filers of this form may truncate a  
donor’s TIN (social security number (SSN), individual taxpayer  
identification number (ITIN), adoption taxpayer identification number  
(ATIN), or employer identification number (EIN)) on written  
If a donor contributes a qualified vehicle to you with a claimed value of  
more than $500, you must furnish a contemporaneous written  
acknowledgment of the contribution to the donor under section 170(f)  
(12) containing the same information shown on Form 1098-C.  
Otherwise, the donor cannot claim a deduction of more than $500 for  
that vehicle. Copy B of Form 1098-C may be used for this purpose. An  
acknowledgment is considered contemporaneous if it is furnished to the  
donor no later than 30 days after the:  
acknowledgements. Truncation is not allowed on any documents the filer  
files with the IRS. A filer’s TIN may not be truncated on any form. See  
Date of the sale, if you are required to check box 4a; or  
Date of the contribution, if you are required to check box 5a or 5b.  
Box 1. Date of Contribution  
Provide the donor with Copies B and C of Form 1098-C or your own  
Enter the date you received the motor vehicle, boat,  
or airplane from the donor.  
acknowledgment that contains the required information. See the current  
Oct 30, 2019  
Cat. No. 39750N  
not include the use of a vehicle to provide training in business skills, such  
as marketing or sales. Examples of significant use include the following.  
Boxes 2a, 2b, 2c, and 2d. Odometer Mileage,  
Year, Make, and Model of Vehicle  
Driving a vehicle every day for 1 year to deliver meals to needy  
individuals, if delivering meals is an activity regularly conducted by the  
organization.  
Enter the appropriate information in each box. Enter mileage only for  
motor vehicles in box 2a. The following table shows three examples.  
Driving a vehicle for 10,000 miles over a 1-year period to deliver  
meals to needy individuals, if delivering meals is an activity regularly  
conducted by the organization.  
Box 2a -  
Odometer  
mileage  
Box 2b - Year Box 2c - Make Box 2d - Model  
Material improvements include major repairs and additions that  
improve the condition of the vehicle in a manner that significantly  
increases the value. To be a material improvement, the improvement  
cannot be funded by an additional payment to the donee from the donor  
of the vehicle. Material improvements do not include cleaning, minor  
repairs, routine maintenance, painting, removal of dents or scratches,  
cleaning or repair of upholstery, and installation of theft deterrent  
devices.  
Example 1 -  
car  
90,000  
2006  
1968  
2008  
Ford  
Explorer  
Cub  
Example 2 -  
airplane  
Piper  
Larson  
Example 3 -  
boat  
LXI 208  
Box 5b. Vehicle To Be Transferred to a Needy  
Individual for Significantly Below FMV  
Donees must ensure that the odometer reading is in miles, not  
kilometers. If the odometer is calibrated in kilometers, you must  
convert the kilometers to miles using the following calculation.  
!
Check box 5b if you intend to sell the vehicle to a needy individual at a  
price significantly below FMV or make a gratuitous transfer of the vehicle  
to a needy individual in direct furtherance of your organization's  
charitable purpose of relieving the poor and distressed or  
CAUTION  
Kilometers x 0.62137 = miles.  
underprivileged who are in need of a means of transportation. Do not  
enter any amount in box 4c. The donor's contribution deduction for a  
sale for this purpose is not limited to the gross proceeds from the sale.  
Skip this box if the qualified vehicle has a claimed value of $500 or less.  
Box 3. Vehicle or Other Identification Number  
For any vehicle contributed, this number is generally affixed to the  
vehicle. For a motor vehicle, the vehicle identification number (VIN) is 17  
alphanumeric characters in length. Refer to the vehicle owner's manual  
for the location of the VIN. For a boat, the hull identification number is 12  
characters in length and is usually located on the starboard transom. For  
an airplane, the aircraft identification number is 6 alphanumeric  
characters in length and is located on the tail of a U.S. aircraft.  
Box 5c. Description of Material Improvements or  
Significant Intervening Use and Duration of Use  
Describe in detail the intended material improvements to be made by the  
organization or the intended significant intervening use and duration of  
the use by the organization. Skip this box if the qualified vehicle has a  
claimed value of $500 or less.  
Box 4a. Vehicle Sold in Arm's Length  
Transaction to Unrelated Party  
If the vehicle is sold to a buyer other than a needy individual (as  
explained in the instructions for box 5b) without a significant intervening  
use or material improvement (as explained in the instructions for box 5a),  
you must certify that the sale was made in an arm's length transaction  
between unrelated parties. Check the box to make the certification. Also  
complete boxes 4b and 4c. Skip this box if the qualified vehicle has a  
claimed value of $500 or less.  
Box 6a. Checkbox for Whether Donee Provided  
Goods and Services in Exchange for the Vehicle  
Described  
You must check the box to indicate whether you provided goods or  
services to the donor in exchange for the vehicle described in boxes 2a,  
2b, 2c, 2d, and 3.  
Box 4b. Date of Sale  
Box 6b. Value of Goods and Services Provided  
in Exchange for the Vehicle Described  
If you checked box 4a, enter the date that the vehicle was sold in the  
arm's length transaction. Skip this box if the qualified vehicle has a  
claimed value of $500 or less.  
If you checked “Yes” in box 6a, complete box 6b. You must give a good  
faith estimate of the value of those goods and services including  
intangible religious benefits. Include the value of any goods and services  
you may provide in a year other than the year that the qualified vehicle  
was donated. Pub. 561, Determining the Value of Donated Property,  
provides guidance for providing an estimate for the value of goods and  
services.  
Box 4c. Gross Proceeds  
If you checked box 4a, enter the gross proceeds from the sale of the  
vehicle. This is generally the sales price. Do not reduce this amount by  
any expenses or fees. Skip this box if the qualified vehicle has a claimed  
value of $500 or less.  
Box 6c. Description of the Goods and Services  
Box 5a. Vehicle Will Not Be Transferred Before  
Completion of Material Improvements or  
Significant Intervening Use  
If you checked “Yes” in box 6a, describe in detail the goods and  
services, including intangible religious benefits, that were provided to the  
donor. If the donor received only intangible religious benefits, check the  
box.  
If you intend to make a significant intervening use of or a material  
improvement to this vehicle, you must check box 5a to certify that the  
vehicle will not be transferred for cash, other property, or services before  
completion of the use or improvement. Also complete box 5c. Skip this  
box if the qualified vehicle has a claimed value of $500 or less.  
An intangible religious benefit is one that is provided by an  
organization organized exclusively for religious purposes and which  
generally is not sold in a commercial transaction outside the donative  
context.  
There is significant intervening use only if the organization actually  
uses the vehicle to substantially further the organization's regularly  
conducted activities, and the use is significant, not incidental. Factors in  
determining whether a use is a significant intervening use include its  
nature, extent, frequency, and duration. For this purpose, use includes  
providing transportation on a regular basis for a significant period of time  
or significant use directly relating to training in vehicle repair. Use does  
Box 7. Checkbox for a Vehicle With a Claimed  
Value of $500 or Less  
If the vehicle has a claimed value of $500 or less or the donor did not  
provide a TIN, you must check box 7. If you check box 7, do not file  
Copy A with the IRS and do not furnish Copy B to the donor.  
-2-  
Instructions for Form 1098-C (Rev. 11-2019)