How to Gift a Car in New York in 2026

A motor vehicle gift in New York constitutes a transfer of vehicle ownership from one person to another without monetary consideration. The donor completes the transfer of ownership section on the title certificate, and the recipient must apply for a new certificate of title and vehicle registration at a local DMV office.

How Does Gifting a Car in New York Work?

In New York, gifting a motor vehicle follows the same basic titling and registration procedures as a vehicle purchase, but with documentation indicating that no sale price applies. The process begins with the donor and recipient completing the necessary documentation, including a bill of sale indicating the transfer is a gift with a $0 purchase price and a Statement of Transaction (DTF-802) form to establish the tax treatment. The donor signs the transfer section on the back of the certificate of title, and the recipient takes all documents to a local DMV office to apply for a new title and registration.

New York Car Gifting Rules You Should Know

Title Status

In New York, vehicle title requirements depend on the vehicle's model year. For motor vehicles manufactured in model year 1973 or newer, an original New York State Certificate of Title or acceptable proof of ownership from another state is required. The title must be in the name of the owner and can be presented as proof of ownership during transfer.

For vehicles manufactured in 1972 or earlier, a New York State Transferable Registration may be used instead of a title certificate. This transferable registration serves as the proof of ownership and must be marked "transferable" on its face. Both titled and untitled vehicles must be registered with the DMV before being operated on public roads.

If a title certificate has been previously transferred to the donor by another person, the donor cannot use that title to transfer ownership to the recipient. Instead, the donor must first apply for a new title certificate in their own name before transferring it to the recipient.

License Plates

When a vehicle is transferred as a gift, the donor is responsible for removing the license plates. The plates must be surrendered to the DMV or transferred to another vehicle owned by the donor. Once the recipient completes registration at the DMV, new plates are issued for the gifted vehicle.

Plates may be surrendered to the DMV either by mail or in person. If surrendering by mail, the donor completes a Plate Surrender Application (PD-7) and mails the plates to the DMV address indicated on the form. If surrendering in person, the donor brings the completed PD-7 and plates to a local DMV office. A $1 fee is charged at county motor vehicle offices to process plate surrenders. The donor must remove the registration and inspection stickers from the windshield before surrendering.

Taxes and Fees

New York does not impose sales tax on motor vehicles that are gifts to a spouse, parent, child, stepparent, or stepchild. However, gifts to other individuals may be subject to sales tax or use tax. The recipient must file a Statement of Transaction (DTF-802) form indicating whether the transfer qualifies for a sales tax exemption based on the relationship between donor and recipient.

The title certificate fee is a one-time charge of $50.00. License plates cost $25.00 for the initial issuance. Registration fees for passenger vehicles vary by make, model, and year and range from approximately $30 to $200 for a two-year registration, depending on the county. Residents of New York City and 12 counties within the Metropolitan Commuter Transportation District (MCTD) also pay a vehicle use tax ranging from $15 to $30 per year.

If the recipient qualifies for a sales tax exemption as a family member, sales tax will not apply to the registration. However, if the gift is to someone outside these relationships, sales tax must be calculated on the vehicle's fair market value and paid at the time of registration.

Step-By-Step Process To Gift a Car in New York

Step 1: Gather the vehicle's title and proof of ownership.

The donor locates the original New York State Certificate of Title or other acceptable proof of ownership for the vehicle. If the donor does not have the original title, a replacement title must be obtained before the transfer can proceed.

Step 2: Complete the bill of sale.

The donor and recipient prepare a Vehicle Bill of Sale (MV-912). The bill of sale must include the vehicle year and make, vehicle identification number (VIN), date of the gift, the purchase price (enter $0 for a gift), and the signatures of both the donor and recipient. The bill of sale serves as proof of the sale or gift transaction.

Step 3: Complete the Statement of Transaction form.

The donor completes the Statement of Transaction (DTF-802) to indicate that the vehicle is being transferred as a gift and to claim any applicable sales tax exemption. If the recipient is a spouse, parent, child, stepparent, or stepchild of the donor, the exemption applies, and no sales tax will be due. If the recipient is not a family member in these categories, the donor must complete Section 6 of the DTF-802, and sales tax may be required.

Step 4: Complete the title transfer.

The donor signs the transfer of ownership section on the back of the certificate of title, entering the recipient's name and address. The recipient also signs the title in the buyer section. If the vehicle was manufactured in 1972 or older and uses a transferable registration instead of a title, the donor signs the back of the transferable registration to transfer ownership to the recipient.

Step 5: Complete the Odometer and Damage Disclosure Statement.

If the vehicle was manufactured in model year 2011 or newer and is less than 20 model years old, the Odometer Disclosure Statement on the back of the title must be completed. The donor certifies the actual odometer reading. The Damage Disclosure Statement on the back of the title must be completed for all vehicles, regardless of age.

Step 6: Remove and handle the license plates.

The donor removes the vehicle's license plates. The plates may be surrendered to the DMV or transferred to another vehicle owned by the donor. If surrendering, the donor completes a Plate Surrender Application (PD-7) and either mails the plates or brings them to a local DMV office.

Step 7: Obtain liability insurance.

The recipient obtains New York State-issued liability insurance coverage for the vehicle before registering it. The recipient must provide proof of insurance when registering with the DMV.

Step 8: Apply for registration and title at the DMV.

The recipient takes all completed documents to a local DMV office. The recipient must be present in person and provide proof of insurance, the signed title or transferable registration, the completed bill of sale, the Statement of Transaction form, and a valid driver's license or other government-issued photo identification. The recipient completes the Vehicle Registration/Title Application (MV-82) form.

Step 9: Pay applicable fees.

The recipient pays the title certificate fee ($50), the license plate fee ($25), registration fees based on the vehicle's weight and model year, any applicable county use tax or supplemental fees, and sales tax if applicable. The DMV accepts cash, credit cards, debit cards, checks, and money orders.

Step 10: Receive registration documents and plates.

The recipient receives new license plates, a registration window sticker, a registration document, and a temporary 10-day inspection extension sticker. The title certificate will be mailed to the recipient within up to 90 days.

Documents Needed for Gifting a Car in New York

The documents required to transfer a motor vehicle as a gift in New York typically include:

• The original New York State Certificate of Title with the transfer of ownership section completed and signed by the donor, or other acceptable proof of ownership if the title is unavailable
• A Vehicle Bill of Sale (MV-912) completed and signed by both donor and recipient, indicating the purchase price as $0 and noting that the transfer is a gift
• A Statement of Transaction (DTF-802) indicating that the vehicle is a gift and claiming any applicable sales tax exemption based on the relationship between the parties
• The Odometer and Damage Disclosure Statement completed on the back of the title if the vehicle is subject to odometer disclosure requirements
• A Vehicle Registration/Title Application (MV-82) completed and signed by the recipient
• Proof of New York State liability insurance coverage, presented as an insurance identification card or letter from the insurance company
• A valid government-issued photo identification (driver's license or state ID) for the recipient
• Proof of residency such as a utility bill or lease agreement

For vehicles manufactured in 1972 or older that do not have a title, a New York State Transferable Registration may be used as proof of ownership, along with a bill of sale and the Statement of Transaction form.

Applicable Fees and Taxes When Gifting a Car in New York

Sales tax exemptions apply for gifts to a spouse, parent, child, stepparent, or stepchild. Gifts to other recipients may be subject to sales tax or use tax. Registration fees vary by vehicle characteristics and county of residence. Residents of New York City and MCTD counties pay additional vehicle use taxes. The DMV registration fee calculator can provide specific fee estimates for individual vehicles and counties.

Contact Information

New York State Department of Motor Vehicles
6 Empire State Plaza, Albany, NY 12228
Phone: (518) 474-5766
Official Website: New York State Department of Motor Vehicles