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Get and Sign Form 1098 C Instructions 2018
Written acknowledgment under section
170(f)(8) by providing the donor with Copy C only. If you use Copy C as
the acknowledgment, you must check box 7. In addition, do not
complete boxes 4a through 5c or enter the donor's TIN on the form. You
may, but are not required to, enter the donee's federal TIN on the form.
Penalty rate change. The multiplier for computing a section 6720
penalty has been reduced from 39.6% (0.396) to 37% (0.37).
Section 6720 Penalties
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