The instructions for the 1098-C state
If you e-file your return, you must (a) attach Copy B of Form 1098-C to Form 8453 and mail the forms to the IRS, or (b) include Form 1098-C as a PDF attachment if your software program permits.
Where do you see the IRS accepts this form by e-file? Were you referring to the PDF copy that some software might add to the e-file?
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