File Form 1098-C Online for 2026 Tax Year

What Is Form 1098-C?

Form 1098-C is an IRS information return used to report qualified donations of motor vehicles, boats, and airplanes. Organizations must file this form when they receive a qualified vehicle donation from a donor. A qualified vehicle includes cars, trucks, and other motor vehicles primarily designed for use on public roads, as well as boats and airplanes.

The form is required when the donor's claimed value exceeds $500. It also serves as the contemporaneous written acknowledgment that the donor must obtain and keep to substantiate any deduction above $500.

Who Must File Form 1098-C?

Any donee organization eligible to receive tax-deductible contributions under IRC Section 170(c), generally a qualified 501(c)(3) charity or an eligible governmental unit, must file a separate Form 1098-C for each qualified vehicle donation with a claimed value over $500.

You must file one form per vehicle, and donations cannot be combined. The donor never files this form. Also note that a car dealer's inventory does not qualify, even if donated, because the donor holds that property primarily for sale to customers.

What Must Be Reported on Form 1098-C?

Form 1098-C reports donation and disposition details for each qualifying vehicle:

• Donor and donee names, TINs, and addresses
• Date of contribution and vehicle details:
• Year, make, and model
• Identification number (VIN for motor vehicles, hull identification number for boats, aircraft identification number for airplanes)
• Vehicle disposition, one of 3 paths:
• Sold to an unrelated party: sale date and gross proceeds
• Retained for significant intervening use or material improvement
• Transferred to a needy individual below fair market value

What's New in Form 1098-C for the 2026 Tax Year?

The IRS has not introduced any new reporting requirements for Form 1098-C for the 2026 tax year. The $500 threshold, who must file, and the data reported on the form all remain unchanged. The One Big Beautiful Bill Act (OBBBA) has no direct impact on 1098-C reporting requirements.

eFiling is mandatory if your organization files 10 or more total information returns across all types in a calendar year (combined returns rule), unless a waiver applies.

Form 1098-C Filing Requirements

When your organization receives a qualified vehicle donation with a claimed value over $500, Form 1098-C is required. File a separate form for each donation; multiple contributions cannot be combined on a single filing.

Here is what the filing covers:

• File a separate Form 1098-C for each qualifying donation with a claimed value over $500
• Furnish Copy B to the donor as the contemporaneous written acknowledgment within 30 days of the sale date (if Box 4a applies) or within 30 days of the contribution date (if Box 5a or 5b applies)
• Without the timely delivery of Copy B, the donor's deduction above $500 may be disallowed by the IRS
• Report all required details: VIN or other identification number, contribution date, sale date, and gross proceeds
• Include the applicable disposition certifications for significant use, material improvement, or needy-individual transfer where relevant
• Retain donation records, sale records, use or improvement documentation, and donor acknowledgment copies in case the IRS requests substantiation

Form 1098-C Due Dates for the 2026 Tax Year

Form 1098-C follows two deadline tracks: one for the donor copy and one for filing with the IRS.

When a due date falls on a Saturday, Sunday, or legal holiday, the deadline is automatically extended to the next business day.

How to eFile Form 1098-C with 1099Online

1099Online is an IRS-authorized eFile provider that makes Form 1098-C filing simple for donee organizations. Here is how the process works:

Step 1: Enter Donor and Vehicle InformationLog in to your 1099Online account and select Form 1098-C. Enter the required information manually or import donor and vehicle data in bulk using the Excel upload option. Add the donor's name, TIN, and address, along with the vehicle's year, make, model, identification number, contribution date, and applicable disposition details.

Step 2: Prepare Donor Copy DistributionGenerate Copy B and deliver it to the donor within the required IRS timeframe. 1099Online supports secure email delivery and USPS print-and-mail.

Step 3: Review and Transmit
Review your filing summary and submit Form 1098-C securely to the IRS through your 1099Online dashboard.

Frequently asked questions