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

Form 1098-C - Contributions Of Motor Vehicles, Boats, And Airplanes - 2012 Page 7

Instructions for Donee

acknowledgment by the earlier of the

General and specific form instructions

due date (including extensions) of the

are provided as separate products. The

donor’s income tax return for the year

products you should use to complete

of the contribution or the date that

Form 1098-C are the 2012 General

return is filed.

Instructions for Certain Information

Returns and the 2012 Instructions for

File Copy A of this form with the IRS

Form 1098-C. To order these

by February 28, 2013. If you file

instructions and additional forms, visit

electronically, the due date is April 1,

IRS.gov or call 1-800-TAX-FORM

2013. To file electronically, you must

(1-800-829-3676).

have software that generates a file

according to the specifications in Pub.

Caution: Because paper forms are

1220, Specifications for Filing Forms

scanned during processing, you cannot

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

file with the IRS Forms 1096, 1097,

8935, and W-2G Electronically. IRS

1098, 1099, 3921, 3922, or 5498 that

does not provide a fill-in form option.

you print from the IRS website.

Need help? If you have questions

Due dates. Generally, you must furnish

about reporting on Form 1098-C, call

Copies B and C of this form to the

the information reporting customer

donor no later than 30 days after the

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

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

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

days after the date of the contribution if

TTY/TDD equipment, call 304-579-4827

box 5a or 5b is checked.

(not toll free). The hours of operation are

If box 7 is checked, do not file Copy

Monday through Friday from 8:30 a.m.

A with the IRS and do not furnish

to 4:30 p.m., Eastern time.

Copy B to the donor. You may furnish

Copy C to the donor. The donor is

required to obtain Copy C or a similar

Form 1098-C - Contributions Of Motor Vehicles, Boats, And Airplanes - 2012 Page 7

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