Notice2025-10692
Agency Information Collection Activities; Comment Request on Form 1098-C
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
June 12, 2025
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.
Full Text
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<title>Federal Register, Volume 90 Issue 112 (Thursday, June 12, 2025)</title>
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[Federal Register Volume 90, Number 112 (Thursday, June 12, 2025)]
[Notices]
[Pages 24866-24867]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-10692]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Agency Information Collection Activities; Comment Request on Form
1098-C
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of information collection; request for comments.
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SUMMARY: In accordance with the Paperwork Reduction Act of 1995, the
IRS is inviting comments on the information collection request outlined
in this notice.
DATES: Written comments should be received on or before August 11, 2025
to be assured of consideration.
[[Page 24867]]
ADDRESSES: Direct all written comments to Andr[eacute]s Garcia,
Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW,
Washington, DC 20224, or by email to <a href="/cdn-cgi/l/email-protection#2d5d5f4c034e4240404843595e6d445f5e034a425b"><span class="__cf_email__" data-cfemail="82f2f0e3ace1edefefe7ecf6f1c2ebf0f1ace5edf4">[email protected]</span></a>. Include
``OMB Control No. 1545-1959'' in the subject line of the message.
FOR FURTHER INFORMATION CONTACT: View the latest drafts of the tax
forms related to the information collection listed in this notice at
<a href="https://www.irs.gov/draft-tax-forms">https://www.irs.gov/draft-tax-forms</a>. Requests for additional
information or copies of this collection should be directed to LaNita
Van Dyke, at (202) 317-6009.
SUPPLEMENTARY INFORMATION: The IRS, in accordance with the Paperwork
Reduction Act of 1995 (PRA) (44 U.S.C. 3506(c)(2)(A)), provides the
general public and Federal agencies with an opportunity to comment on
proposed, revised, and continuing collections of information. This
helps the IRS assess the impact and minimize the burden of its
information collection requirements. Comments submitted in response to
this notice will be summarized and/or included in the request for OMB
approval. All comments will become a matter of public record. Comments
are invited on: (a) Whether the collection of information is necessary
for the proper performance of the functions of the agency, including
whether the information shall have practical utility; (b) the accuracy
of the agency's estimate of the burden of the collection of
information; (c) ways to enhance the quality, utility, and clarity of
the information to be collected; (d) ways to minimize the burden of the
collection of information on respondents, including through the use of
automated collection techniques or other forms of information
technology; and (e) estimates of capital or start-up costs and costs of
operation, maintenance, and purchase of services to provide
information.
Title: Contributions of Motor Vehicles, Boats, and Airplanes.
OMB Control Number: 1545-1959.
Form Number: Form 1098-C.
Abstract: Section 884 of the American Jobs Creation Act of 2004
(Pub. L. 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 is used to report charitable contributions of motor vehicles,
boats, and airplanes after December 31, 2004.
Current Actions: There is no change to the previously approved
information collection.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses or other for-profits, Individuals or
households, Farms, or Not-for-profit institutions.
Estimated Number of Responses: 110,400.
Estimated Time per Response: 18 minutes.
Estimated Total Annual Burden Hours: 34,224.
Dated: June 3, 2025.
LaNita Van Dyke,
Tax Analyst.
[FR Doc. 2025-10692 Filed 6-11-25; 8:45 am]
BILLING CODE 4830-01-P
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