Form 1098-C - Contributions Of Motor Vehicles, Boats, And Airplanes

Form 1098-C - Contributions Of Motor Vehicles, Boats, And Airplanes - 2013 Page 7

Instructions for Donee

File Copy A of this form with the IRS

General and specific form instructions

by February 28, 2014. If you file

are provided separately. You should

electronically, the due date is March 31,

use the 2013 General Instructions for

2014. To file electronically, you must

Certain Information Returns and the

have software that generates a file

2013 Instructions for Form 1098-C to

according to the specifications in Pub.

complete Form 1098-C. To order these

1220, Specifications for Filing Forms

instructions and additional forms, go to

1097, 1098, 1099, 3921, 3922, 5498,

or call 1-800-

8935, and W-2G Electronically. The IRS

TAX-FORM (1-800-829-3676).

does not provide a fill-in form option.

Caution: Because paper forms are

Need help? If you have questions

scanned during processing, you cannot

about reporting on Form 1098-C, call

file with the IRS Forms 1096, 1097,

the information reporting customer

1098, 1099, 3921, 3922, or 5498 that

service site toll free at 1-866-455-7438

you print from the IRS website.

or 304-263-8700 (not toll free). Persons

Due dates. Generally, you must furnish

with a hearing or speech disability with

Copies B and C of this form to the

access to TTY/TDD equipment can call

donor no later than 30 days after the

304-579-4827 (not toll free). The hours

date of sale if box 4a is checked, or 30

of operation are Monday through Friday

days after the date of the contribution if

from 8:30 a.m. to 4:30 p.m., Eastern

box 5a or 5b is checked.

time.

If box 7 is checked, do not file Copy

A with the IRS and do not furnish

Copy B to the donor. You may furnish

Copy C to the donor. The donor is

required to obtain Copy C or a similar

acknowledgment by the earlier of the

due date (including extensions) of the

donor’s income tax return for the year

of the contribution or the date that

return is filed.

Form 1098-C - Contributions Of Motor Vehicles, Boats, And Airplanes - 2013 Page 7

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