@Angela723 - that is correct, assuming the value of the car exceeds $16000, then yes she needs to fill out the form.. Regardless of the value, you have no reporting requirement.
does she and she alone own the car? because, let's say she and someone else owns the car, then there is no form required unless the car 's value exceeds $32,000. the requirment is based on EACH donor's gift, which in this case would be $16,000 EACH.
https://www.irs.gov/pub/irs-pdf/f709.pdf
