DTF-802 Form – The DTF-802 form, officially known as the Statement of Transaction – Sale or Gift of Motor Vehicle, Trailer, All-Terrain Vehicle (ATV), Vessel (Boat), or Snowmobile, is a required New York State tax document for private vehicle transfers. Whether you’re buying, selling, or gifting a car, truck, trailer, ATV, boat, or snowmobile in New York, this form helps calculate or exempt sales tax when it wasn’t collected at the time of purchase.
You can download the official DTF-802 PDF directly from the New York DMV here: https://dmv.ny.gov/forms/dtf802.pdf. The form (revision 5/15) remains the current version used by the New York State Department of Taxation and Finance and DMV.
What Is the DTF-802 Form?
The DTF-802 is a two-page Statement of Transaction used exclusively for casual (private) sales or gifts of qualifying vehicles and vessels in New York State. It certifies the sale price or gift details so the DMV can correctly compute any sales tax due during registration or title transfer.
Unlike dealer transactions where sales tax is collected upfront, private transfers require this form to report the transaction details to the Department of Taxation and Finance.
Purpose of the DTF-802 Vehicle Sale or Gift Tax Statement
The primary purposes of the DTF-802 include:
- Certifying the exact purchase price or confirming a gift for accurate sales tax calculation.
- Allowing the new owner to pay any owed New York State and local sales tax at the DMV.
- Claiming a sales tax exemption for qualifying family gifts or immediate-family transfers.
- Providing proof of the transaction price when the vehicle is sold below fair market value.
The form ensures compliance with New York sales tax laws and prevents under-reporting or tax evasion.
Who Needs to File the DTF-802 Form?
Both the new owner (buyer/recipient) and the previous owner (seller/donor) must complete and sign the DTF-802 in most private transactions. The new owner’s Social Security Number, Taxpayer Identification Number (TIN), or Employer Identification Number (EIN) is required.
You must use this form if:
- You bought a vehicle in a private sale and sales tax was not collected by the seller.
- The vehicle was received as a gift.
- You are registering a trailer, ATV, boat, or snowmobile transferred privately.
Immediate family transfers (spouse, parent, child, stepparent, or stepchild) may qualify for full sales tax exemption, but the form is still required.
When to Use the DTF-802 Form for Private Vehicle Sales or Gifts?
Use the DTF-802 in these common scenarios:
- Private sale of a motor vehicle, trailer, ATV, boat, or snowmobile.
- Gift of any qualifying vehicle or vessel.
- Sale or gift below fair market value (especially to non-immediate family members).
- Transfer where no sales tax was paid at the time of the transaction.
Important note: The seller or donor must complete Section 6 (Affidavit of Sale or Gift) if the motor vehicle is a gift or sold below fair market value to anyone other than a spouse, parent, child, stepparent, or stepchild—or if any trailer, ATV, boat, or snowmobile is gifted or sold below fair market value.
Do not use DTF-802 if you need a different exemption (use DTF-803) or credit for out-of-state tax paid (use DTF-804).
How to Download the Official DTF-802 PDF?
The easiest and most reliable way to get the current form is directly from the New York DMV website:
Download DTF-802 PDF: https://dmv.ny.gov/forms/dtf802.pdf
You can also obtain a printed copy at any NY DMV office. Always use the official version to avoid processing delays.
Step-by-Step Guide: How to Fill Out the DTF-802 Form?
Follow these steps to complete the form accurately:
- Section 1 – Vehicle Information: Mark the type of vehicle and enter year, make, model, and VIN (or hull ID for boats).
- Section 2 – New Owner Information: Provide full name, SSN/TIN/EIN, address, county, and (for ATVs/snowmobiles) delivery and storage locations.
- Section 3 – Previous Owner Information: Enter the seller/donor’s name, address, and EIN if applicable.
- Section 4 – Transaction Information: Indicate date of transaction, relationship to previous owner, and transaction type (gift, below-market sale, family transfer, etc.).
- Section 5 – Purchase Information (completed by new owner):
- Enter cash payment, assumed balance, value of trade/services.
- Calculate total purchase price.
- Answer family relationship question.
- Enter applicable tax rate and compute sales tax due (or enter $0 for exempt family gifts).
- Section 6 – Affidavit of Sale or Gift (required in specific cases): Seller/donor must detail cash received and any additional services, debts assumed, or trades.
- Certifications: Both parties must sign and date the purchaser and seller/donor certifications on page 2.
Print clearly or type. Attach a bill of sale if the seller is not required to complete Section 6.
Understanding Section 6: Affidavit for Gifts or Below-Market Sales
Section 6 is mandatory when the transaction involves a gift or a below-fair-market-value sale outside immediate family. The seller/donor must report:
- Cash payment received.
- Value of any services performed, debts assumed, or property traded.
- Total selling price.
For businesses or corporations selling, additional questions about employee/officer relationships apply. False statements can result in penalties under Tax Law and Penal Law.
Submitting the DTF-802 Form to the NY DMV
Bring the completed DTF-802 (along with proof of ownership, title application MV-82 if needed, and payment) to your local NY DMV office when registering the vehicle or transferring title. The DMV will:
- Calculate and collect any sales tax due.
- Issue a sales tax receipt (FS-6T).
- Process your registration and title.
You cannot mail the form separately; it must accompany your DMV transaction.
Frequently Asked Questions About DTF-802
Is DTF-802 required for family gifts?
Yes, even if tax-exempt, you must file it to claim the exemption.
What if the sale price is below fair market value?
The seller/donor must complete Section 6, and tax may be calculated on fair market value unless properly documented.
Can I fill out DTF-802 online?
No. Download the PDF, complete it by hand or with a PDF editor, then print and sign.
Is the form still current in 2026?
Yes—the DTF-802 (5/15) version is the official form currently accepted by the NY DMV and Department of Taxation and Finance.
Official Resources and Next Steps
For the most accurate and up-to-date guidance, visit these trusted New York State pages:
Always download the DTF-802 directly from the official DMV link above. If your situation involves other exemptions or multi-vehicle transfers, consult the DMV or a tax professional.
Need to transfer a vehicle in New York? Start by downloading your DTF-802 PDF today and ensure your paperwork is complete before visiting the DMV. Proper use of this form helps you avoid delays, extra taxes, or penalties.