How to Gift a Car in New York — Tax Exemption & Required Forms
Qualifying family vehicle gifts in New York are exempt from sales/use tax. Form required: MV-912.
New York exempts immediate family vehicle gifts from state sales tax. Eligible family members include spouse, parent, child, and sibling. The transfer uses a $0 sale price on the MV-912 form to claim the exemption.
Qualifying Relationships for Tax-Exempt Gift in New York
New York's gift exemption is narrower than FL or TX — it does not include grandparents, grandchildren, or in-laws. Non-qualifying transfers to other family members are subject to NY sales tax based on the higher of the purchase price or book value.
Required Documents for New York Gift Transfer
The recipient takes all documents to a NY DMV office. MV-912 must be completed and signed by both the donor and recipient to qualify for the sales tax exemption. New York requires both parties to sign the title transfer section.
Key Form: MV-912 (Certification
MV-912 is New York's dedicated gift vehicle form. It certifies the gift and the relationship between donor and recipient. Both the donor and recipient must sign. The DMV will not process the gift exemption without this form.
Federal Gift Tax Considerations
Federal gift tax: vehicles valued over $18,000 (2024 annual exclusion) may require IRS Form 709. New York has no state gift tax. Only federal gift tax rules apply for high-value vehicle gifts in NY.
Frequently Asked Questions
New York's gift exemption is narrow — grandparents, grandchildren, and in-laws are NOT included. MV-912 must be signed by both donor and recipient. A valid inspection sticker is required. Plates stay with the donor — the recipient must purchase new NY plates.