A donee organization must file a separate Form 1098-C with the IRS for each contribution of a qualified vehicle that has a claimed value of more than $500. A qualified vehicle is: Any motor vehicle manufactured primarily for use on public streets, roads, and highways. A boat. An airplane. Current Revision Form 1098-C PDF Instructions for Form 1098-C (Print Version PDF) Recent Developments None at this time. Other Items You May Find Useful All Form 1098-C Revisions About General Instructions for Certain Information Returns About Publication 561, Determining the Value of Donated Property Online Ordering for Information Returns and Employer Returns Other Current Products Related About General Instructions for Certain Information Returns
