Announcement 2005-66

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Internal Revenue Bulletin:

2005-39 September 26, 2005

Announcement 2005-66

Release of Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes



The IRS has released new Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes. The form is used by donee organizations to report the contribution of qualified vehicles to the IRS under new IRC section 170(f)(12). The form may also be used to provide the donor with a contemporaneous written acknowledgment of the contribution.

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