IRS Form 1099-CAP "Changes in Corporate Control and Capital Structure"

What Is IRS Form 1099-CAP?

This is a tax form that was released by the Internal Revenue Service (IRS) - a subdivision of the U.S. Department of the Treasury on September 1, 2019. Check the official IRS-issued instructions before completing and submitting the form.

Form Details:

  • A 5-page form available for download in PDF;
  • Actual and valid for filing 2020 taxes;
  • Additional instructions and information can be found on page 3 of the document;
  • Editable, printable, and free;
  • Fill out the form in our online filing application.

Download a fillable version of IRS Form 1099-CAP through the link below or browse more documents in our library of IRS Forms.

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Download IRS Form 1099-CAP "Changes in Corporate Control and Capital Structure"

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VOID
CORRECTED
7373
CORPORATION’S name, street address, city or town, state or province,
1 Date of sale or exchange
OMB No. 1545-1814
country, ZIP or foreign postal code, and telephone no.
Changes in
1099-CAP
Form
Corporate
Control and
(Rev. September 2019)
2 Aggregate amount rec’d*
Capital Structure
For calendar year
20
$
Copy A
CORPORATION’S TIN
SHAREHOLDER’S TIN
3 No. of shares exchanged
4 Classes of stock exchanged
For
Internal Revenue
SHAREHOLDER’S name
Service Center
File with Form 1096.
For Paperwork
Street address (including apt. no.)
Reduction Act
5
Notice, see the
City or town, state or province, country, and ZIP or foreign postal code
current General
Instructions for
Certain Information
Account number (see instructions)
* The shareholder cannot claim a loss based on the
Returns.
amount in box 2.
1099-CAP
Form
(Rev. 9-2019)
Cat. No. 35115M
www.irs.gov/Form1099CAP
Department of the Treasury - Internal Revenue Service
Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page
VOID
CORRECTED
7373
CORPORATION’S name, street address, city or town, state or province,
1 Date of sale or exchange
OMB No. 1545-1814
country, ZIP or foreign postal code, and telephone no.
Changes in
1099-CAP
Form
Corporate
Control and
(Rev. September 2019)
2 Aggregate amount rec’d*
Capital Structure
For calendar year
20
$
Copy A
CORPORATION’S TIN
SHAREHOLDER’S TIN
3 No. of shares exchanged
4 Classes of stock exchanged
For
Internal Revenue
SHAREHOLDER’S name
Service Center
File with Form 1096.
For Paperwork
Street address (including apt. no.)
Reduction Act
5
Notice, see the
City or town, state or province, country, and ZIP or foreign postal code
current General
Instructions for
Certain Information
Account number (see instructions)
* The shareholder cannot claim a loss based on the
Returns.
amount in box 2.
1099-CAP
Form
(Rev. 9-2019)
Cat. No. 35115M
www.irs.gov/Form1099CAP
Department of the Treasury - Internal Revenue Service
Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page
CORRECTED (if checked)
CORPORATION’S name, street address, city or town, state or province,
1 Date of sale or exchange
OMB No. 1545-1814
country, ZIP or foreign postal code, and telephone no.
Changes in
1099-CAP
Form
Corporate
Control and
(Rev. September 2019)
2 Aggregate amount rec’d*
Capital Structure
For calendar year
20
$
Copy B
CORPORATION’S TIN
SHAREHOLDER’S TIN
3 No. of shares exchanged
4 Classes of stock exchanged
For Shareholder
SHAREHOLDER’S name
This is important tax
information and is being
furnished to the IRS. If
you are required to file a
return, a negligence
Street address (including apt. no.)
penalty or other
5
sanction may be
imposed on you if
City or town, state or province, country, and ZIP or foreign postal code
taxable income results
from this transaction
and the IRS determines
Account number (see instructions)
that it has not been
* You cannot claim a loss based on the amount in box 2.
reported.
1099-CAP
(keep for your records)
Form
(Rev. 9-2019)
www.irs.gov/Form1099CAP
Department of the Treasury - Internal Revenue Service
Instructions for Shareholder
Account number. May show an account or other
A corporation in which you own stock that has had a
unique number the payer corporation assigned to
change in control or a substantial change in capital
structure must send you this statement by January 31 of
distinguish your account.
the year following the calendar year of the change. You
Box 1. Shows the date the stock was exchanged for
have received this statement because the corporation
cash, stock, or other property.
has reasonably determined that you may be required to
Box 2. Shows the aggregate amount of any cash and
recognize gain from the receipt of cash, stock, or other
the fair market value of any stock or other property
property that was exchanged for the corporation’s
received by you in the exchange for the stock you held.
stock. Report any gain from the exchange on Form
Box 3. Shows the number of shares of the corporation’s
8949. However, you cannot claim a (loss) on Form 8949
stock that you held which were exchanged in the
as a result of this exchange. See chapter 4 of Pub. 550
transaction.
for additional information.
Box 4. Shows the class or classes of stock that were
Shareholder’s taxpayer identification number (TIN).
exchanged.
For your protection, this form may show only the last
Future developments. For the latest information about
four digits of your TIN (social security number (SSN),
developments related to Form 1099-CAP and its
individual taxpayer identification number (ITIN), adoption
instructions, such as legislation enacted after they were
taxpayer identification number (ATIN), or employer
published, go to www.irs.gov/Form1099CAP.
identification number (EIN)). However, the issuer has
reported your complete TIN to the IRS.
VOID
CORRECTED
CORPORATION’S name, street address, city or town, state or province,
1 Date of sale or exchange
OMB No. 1545-1814
country, ZIP or foreign postal code, and telephone no.
Changes in
1099-CAP
Form
Corporate
Control and
(Rev. September 2019)
2 Aggregate amount rec’d*
Capital Structure
For calendar year
20
$
CORPORATION’S TIN
SHAREHOLDER’S TIN
3 No. of shares exchanged
4 Classes of stock exchanged
Copy C
For Corporation
SHAREHOLDER’S name
For Paperwork
Reduction Act
Street address (including apt. no.)
Notice, see the
current General
5
Instructions for
City or town, state or province, country, and ZIP or foreign postal code
Certain Information
Returns.
Account number (see instructions)
* The shareholder cannot claim a loss based on the
amount in box 2.
1099-CAP
Form
(Rev. 9-2019)
www.irs.gov/Form1099CAP
Department of the Treasury - Internal Revenue Service
Instructions for Corporation
To complete Form 1099-CAP, use:
To file electronically, you must have software that
generates a file according to the specifications in Pub.
• The current General Instructions for Certain
1220.
Information Returns, and
Need help? If you have questions about reporting on
• The current Instructions for Form 1099-CAP.
Form 1099-CAP, call the information reporting customer
To get or to order these instructions, go to
service site toll free at 866-455-7438 or 304-263-8700
www.irs.gov/Form1099CAP.
(not toll free). Persons with a hearing or speech
Filing and furnishing. For filing and furnishing
disability with access to TTY/TDD equipment can call
instructions, including due dates, and to request filing or
304-579-4827 (not toll free).
furnishing extensions, see the current General
Instructions for Certain Information Returns.
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