Deductions & credits

You are supposed to use Section A if you are reporting the donation of a qualified vehicle described in Section 170(f)(12)(A)(ii) for which an acknowledgement under Section 170(f)(12)(B)(iii) is provided.

 

See https://www.irs.gov/instructions/i8283#idm139825560057520

 

See https://www.law.cornell.edu/uscode/text/26/170