Instructions for Form 1098-C - Introductory Material

Future Developments

For the latest information about developments related to Form 1098-C and its instructions, such as legislation enacted after they were published, go to

What's New

Motor vehicle odometer mileage entry.   Donees of motor vehicles must enter the odometer reading of the motor vehicle in the new box 2a.


In addition to these specific instructions, you should also use the 2014 General Instructions for Certain Information Returns. Those general instructions include information about the following topics.

  • Who must file (nominee/middleman).

  • When and where to file.

  • Electronic reporting requirements.

  • Corrected and void returns.

  • Statements to recipients.

  • Taxpayer identification numbers.

  • Backup withholding.

  • Penalties.

  • Other general topics.

You can get the general instructions at or by calling 1-800-TAX-FORM (1-800-829-3676).

More Online Instructions