Contributions of Motor Vehicles, Boats, and Airplanes
Section references are to the Internal Revenue Code unless otherwise noted.
2013
Table of Contents
- Instructions for Form 1098-C - Introductory Material
- Instructions for Form 1098-C - Main Contents
- Specific Instructions
- Who Must File
- Contemporaneous Written Acknowledgment
- Section 6720 Penalties
- Donor's Identification Number
- Box 1. Date of Contribution
- Boxes 2a, 2b, and 2c. Year, Make, and Model of Vehicle
- Box 3. Vehicle or Other Identification Number
- Box 4a. Vehicle Sold in Arm's Length Transaction to Unrelated Party
- Box 4b. Date of Sale
- Box 4c. Gross Proceeds
- Box 5a. Vehicle Will Not Be Transferred Before Completion of Material Improvements or Significant Intervening Use
- Box 5b. Vehicle To Be Transferred to a Needy Individual for Significantly Below Fair Market Value
- Box 5c. Description of Material Improvements or Significant Intervening Use and Duration of Use
- Box 6a. Checkbox for Whether Donee Provided Goods and Services in Exchange for the Vehicle Described
- Box 6b. Value of Goods and Services Provided in Exchange for the Vehicle Described
- Box 6c. Description of the Goods and Services
- Box 7. Checkbox for a Vehicle With a Claimed Value of $500 or Less
- Specific Instructions
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