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

Forms and Documents

Document Name	Status
Form 1098-C Contributions of Motor Vehicles, Boats, and Airplanes Form	Modified
Supporting Statement-1545-1959_MS.docx Supporting Statement A	2022-08-15

IC Document Collections

IC ID	Document Title	Status
41198	Contributions of Motor Vehicles, Boats, and Airplanes Form	Modified

ICR Details

OMB Control No: 1545-1959	ICR Reference No: 202205-1545-019
Status: Received in OIRA	Previous ICR Reference No: 201806-1545-001
Agency/Subagency: TREAS/IRS	Agency Tracking No: Ready for Treasury
Title: Contributions of Motor Vehicles, Boats, and Airplanes (Form 1098-C)
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular	Date Submitted to OIRA: 08/31/2022

	Requested	Previously Approved
Expiration Date	36 Months From Approved	08/31/2022
Responses	110,400	106,200
Time Burden (Hours)	34,224	32,922
Cost Burden (Dollars)	0	0

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Abstract: Section 884 of the American Jobs Creation Act of 1004 (Public Law 108-357) added paragraph 12 to section 170(f) for contributions of used motor vehicles, boats, and airplanes. Section 170(f)(12) requires that a donee organization provide an acknowledgement to the donor of this type of property and is required to file the same information to the Internal Revenue Service. Form 1098-C may be used as the acknowledgement and it, or an acceptable substitute, must be filed with the IRS.

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Authorizing Statute(s): US Code: 26 USC 170 Name of Law: Charitable, etc., contributions and gifts
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	87 FR 17137	03/25/2022
30-day Notice:	Federal Register Citation:	Citation Date:
	87 FR 53551	08/31/2022
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
Contributions of Motor Vehicles, Boats, and Airplanes	1098-C	Contributions of Motor Vehicles, Boats, and Airplanes

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ICR Summary of Burden

	Total Request	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	110,400	106,200	0	0	4,200	0
Annual Time Burden (Hours)	34,224	32,922	0	0	1,302	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: There are no changes being made to this form at this time. However, changes to the estimated number of responses will increase the burden by 1,302 hours. IRS is making this submission for renewal purposes.

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Annual Cost to Federal Government: $124,841

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     Yes

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? No

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 08/31/2022

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