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 www.irs.gov/form1098c.

What's New

Truncating donor's identification number on written acknowledgments.   Pursuant to Treasury Regulations section 301.6109-4, all filers of this form may truncate a donor’s identification number (social security number (SSN), individual taxpayer identification number (ITIN), adoption taxpayer identification number (ATIN), or employer identification number (EIN)) on written acknowledgments. Truncation is not allowed on any documents the filer files with the IRS. A donee organization’s identification number may not be truncated on any form. See part J in the 2015 General Instructions for Certain Information Returns.

Reminder

In addition to these specific instructions, you should also use the 2015 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 www.irs.gov/form1098c or by calling 1-800-TAX-FORM (1-800-829-3676).


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