DSV-1: Tax Credit for Donation or Sale of Vehicle through Qualified Charitable Organization (Revision 2020-09)
West Virginia · WV Tax Division · Used for tax years 2026
West Virginia Schedule DSV-1 is used to claim a tax credit for donating or selling a vehicle through a qualified charitable organization that provides affordable transportation to low-income workers. It records donor or seller information, vehicle details, the program value, and
Who files this form
Taxpayers claiming the credit for donating or selling a vehicle through a qualified charitable organization must file Schedule DSV-1 with the income tax return against which they claim the credit.
The form covers vehicle donations and reduced-price sales by licensed dealers through a charitable organization that provides affordable transportation to low-income workers. The qualified charitable organization must certify the taxpayer’s eligibility and complete Section B.
What you'll need
The form calls for the following information and certifications:
- Taxpayer information: FEIN or SSN, West Virginia tax ID, tax period ending date, name and physical address.
- Vehicle information: make, model, year, vehicle identification number (VIN) and estimated fair market value.
- Donor or seller certification: the applicable certification, signature, printed or typed name and date.
- Charitable organization information: name, address and West Virginia tax ID, completed by the organization.
- Value and credit information: determined program value and, for licensed dealers, the reduced sales price and dealer price reduction.
- Organization certification: authorized signature, representative’s printed or typed name, date of donation and certification date.
File the completed form with the income tax return against which the credit is claimed.
How to file
Complete all sections of Schedule DSV-1. The qualified charitable organization must complete Section B.
In Section A, provide the taxpayer and vehicle information, check only the donor or seller certification that applies, and sign and date the form.
File Schedule DSV-1 with the income tax return against which you claim the credit. The form does not provide a mailing address or e-filing directions.
Common mistakes
- Leaving sections incomplete: The form says all sections must be completed.
- Completing Section B yourself as the donor or seller: The qualified charitable organization must complete it.
- Checking both certifications: Check only the donor or seller certification that applies.
- Exceeding the credit limit: The authorized credit on line 14 may not exceed $2,000.
- Filing without the related return: File this form with the income tax return against which the credit is claimed.
Questions people ask
How is the credit calculated?
For donors, line 14 is 50% of the vehicle’s determined program value on line 12. For dealers, it is 50% of the dealer price reduction on line 13. The maximum authorized credit is $2,000.
How is the dealer price reduction calculated?
Subtract the reduced sales price on line 11 from the determined program value on line 12. Enter the difference on line 13. Line 11 is for licensed dealers only.
Who completes Section B?
The qualified charitable organization completes Section B. Its authorized representative certifies the taxpayer’s eligibility and the amount of credit authorized.
What does a donor certify?
The donor certifies that the vehicle was donated to the identified qualified charitable organization for no consideration. The organization also certifies that it gave no consideration in exchange for the donated vehicle.
What does a seller certify about the vehicle?
After a diligent search, the seller certifies that the vehicle passed a West Virginia safety inspection, has not been reported stolen and unrecovered, has not been reported as an accident total loss, has not been flood-damaged, and has not been junked or salvaged. The seller also certifies that the program participant was informed whether any safety recalls remain unperformed and that the vehicle is suitable for safe, reliable transportation to employment.