When do I get Form 1098-C?

The charity must mail Form 1098-C to the donor within 30 days of the vehicle sale. Most donors receive it within 60-90 days of the donation date, since vehicles typically take 30-60 days to sell at auction.

What does box 4c on Form 1098-C mean?

Box 4c — Gross Proceeds — shows the actual auction sale price the charity received for the donated vehicle. This is the most important box: it's the amount you can deduct on your federal tax return.

Do I always need Form 1098-C for a car donation?

Only if the vehicle sells for more than $500. The $500 safe-harbor rule lets donors claim up to $500 without Form 1098-C box 4c reporting. For deductions above $500, attach Copy B of Form 1098-C to your tax return.

What if I don't receive my Form 1098-C?

By law, charities must issue Form 1098-C within 30 days of the sale. If 30 days pass with no form, contact the charity directly. If unresolved, contact the IRS at 1-877-829-5500 and file Form 8453 with your tax return noting the missing acknowledgment. Your deduction may be limited to $500 in that case.

2026 Tax Form Guide

What Is IRS Form 1098-C?

Q: What is IRS Form 1098-C?

IRS Form 1098-C, titled 'Contributions of Motor Vehicles, Boats, and Airplanes,' is the form a 501(c)(3) charity issues to a donor after selling a donated vehicle, boat, or aircraft valued over $500. It reports the gross sale proceeds, which becomes the donor's federal tax deduction.

IRS Form 1098-C ("Contributions of Motor Vehicles, Boats, and Airplanes") is the form a 501(c)(3) charity issues to a donor within 30 days of selling a donated vehicle worth more than $500. It reports the gross sale price (box 4c), which becomes the donor's federal tax deduction if itemizing on Schedule A.

The 30-second explanation

You donate a car (or boat, or aircraft) to a charity. The charity sells it at auction. Within 30 days of sale, the charity mails you Form 1098-C. The form shows the gross sale price. You attach Copy B to your tax return if your deduction exceeds $500.

The form is governed by the American Jobs Creation Act of 2004 and is enforced under IRS Form 1098-C rules.

What each box on Form 1098-C means

Box	What it means
Box 1	Date of contribution — when title was transferred to the charity (not the sale date)
Box 2	Vehicle description — year, make, model, VIN
Box 3	Date of sale at auction
Box 4a	Checked YES if the vehicle was sold in an arm's-length transaction (almost always)
Box 4b	Date of sale (duplicate of box 3 in most cases)
Box 4c	Gross proceeds from sale — THE NUMBER. This is your federal tax deduction (with the $500 safe-harbor exception)
Box 5a/5b	Checked if charity certifies the vehicle was used in its mission or materially improved before sale (rare — would allow fair-market-value deduction)
Box 6	Goods or services received by donor — if the charity gave you a gift (vacation voucher, etc.), the gift's fair market value reduces your deduction
Box 7	Whether donor knew the vehicle would be sold before donation — usually no

The three copies of Form 1098-C

Copy A — filed by the charity with the IRS
Copy B — given to the donor; attached to the donor's tax return if claiming a deduction over $500
Copy C — donor's records copy; kept for at least 7 years (recommended)

When you need Form 1098-C

You need Form 1098-C any time your donated vehicle sells for more than $500. If it sells for $500 or less, the $500 safe-harbor rule lets you claim up to $500 without Form 1098-C box 4c documentation (just keep the charity's acknowledgment letter).

Deduction $500 or less: No 1098-C box 4c required. Keep the charity's acknowledgment letter only.
Deduction $501-$5,000: Need Form 1098-C box 4c filled in + file IRS Form 8283 Section A + attach Copy B of 1098-C to your return.
Deduction over $5,000: Need Form 1098-C + Form 8283 Section B + a qualified independent appraisal performed within 60 days of donation.

What to do with Form 1098-C at tax time

Attach Copy B of Form 1098-C to your federal tax return (Form 1040)
File Form 8283 Section A for deductions $501-$5,000, or Section B for over $5,000
Claim the deduction on Schedule A — Itemized Deductions, line 11 (Gifts to Charity — Other than by Cash or Check)
Keep Copy C with your tax records for 7 years (IRS audit window)

If you don't itemize on Schedule A, the donation doesn't reduce your tax bill — though the charity still receives proceeds, and you've still done a good thing.

If you don't receive your Form 1098-C

By law, the charity must mail Form 1098-C within 30 days of selling your vehicle. If 30 days pass with no form:

Contact the charity directly. Most cases are administrative delays.
If unresolved, call the IRS at 1-877-829-5500.
File Form 8453 with your tax return noting the missing acknowledgment.

Without Form 1098-C, your deduction is limited to $500 (the safe-harbor rule).

Common questions about Form 1098-C

Why is my sale price lower than Kelley Blue Book? Auction prices are wholesale; KBB shows retail. Auctions typically clear 60-75% of KBB retail.
What if the charity uses the vehicle for its mission? Box 5a is checked. You may deduct fair market value rather than sale price.
What if the charity makes material improvements before selling? Box 5b is checked. Fair market value applies.
Can I deduct without Form 1098-C? Yes, up to $500 (safe harbor). Above $500, Form 1098-C is required.
How long do I keep Form 1098-C? Minimum 3 years for IRS audit purposes. 7 years recommended.

Official IRS sources

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This page is informational and is not tax advice. Consult a qualified tax professional for advice specific to your situation. Page last updated May 13, 2026.