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. 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;
  • Editable, printable, and free;

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
Changes in
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.
2019
Corporate
Control and
2 Aggregate amount rec'd*
Capital Structure
$
1099-CAP
Form
3 No. of shares exchanged
4 Classes of stock exchanged
Copy A
CORPORATION'S TIN
SHAREHOLDER'S TIN
For
Internal Revenue
Service Center
SHAREHOLDER'S name
File with Form 1096.
For Paperwork
Reduction Act
Street address (including apt. no.)
Notice, see the
5
2019 General
City or town, state or province, country, and ZIP or foreign postal code
Instructions for
Certain Information
Returns.
Account number (see instructions)
* The shareholder cannot claim a loss based on the
amount in box 2.
1099-CAP
Form
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
Changes in
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.
2019
Corporate
Control and
2 Aggregate amount rec'd*
Capital Structure
$
1099-CAP
Form
3 No. of shares exchanged
4 Classes of stock exchanged
Copy A
CORPORATION'S TIN
SHAREHOLDER'S TIN
For
Internal Revenue
Service Center
SHAREHOLDER'S name
File with Form 1096.
For Paperwork
Reduction Act
Street address (including apt. no.)
Notice, see the
5
2019 General
City or town, state or province, country, and ZIP or foreign postal code
Instructions for
Certain Information
Returns.
Account number (see instructions)
* The shareholder cannot claim a loss based on the
amount in box 2.
1099-CAP
Form
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)
Changes in
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.
2019
Corporate
Control and
2 Aggregate amount rec'd*
Capital Structure
$
1099-CAP
Form
3 No. of shares exchanged
4 Classes of stock exchanged
Copy B
For Shareholder
CORPORATION'S TIN
SHAREHOLDER'S TIN
This is important tax
SHAREHOLDER'S name
information and is being
furnished to the IRS. If
you are required to file a
return, a negligence
penalty or other
Street address (including apt. no.)
sanction may be
5
imposed on you if
taxable income results
City or town, state or province, country, and ZIP or foreign postal code
from this transaction
and the IRS determines
that it has not been
Account number (see instructions)
* You cannot claim a loss based on the amount in box 2.
reported.
1099-CAP
(keep for your records)
Form
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 Pub. 550, chapter 4,
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
Changes in
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.
2019
Corporate
Control and
2 Aggregate amount rec'd*
Capital Structure
$
1099-CAP
Form
3 No. of shares exchanged
4 Classes of stock exchanged
Copy C
For Corporation
CORPORATION'S TIN
SHAREHOLDER'S TIN
For Paperwork
SHAREHOLDER'S name
Reduction Act
Notice, see the
2019 General
Instructions for
Street address (including apt. no.)
Certain Information
5
Returns.
City or town, state or province, country, and ZIP or foreign postal code
Account number (see instructions)
* The shareholder cannot claim a loss based on the
amount in box 2.
1099-CAP
Form
www.irs.gov/Form1099CAP
Department of the Treasury - Internal Revenue Service
Instructions for Corporation
To complete Form 1099-CAP, use:
File Copy A of this form with the IRS by
February 28, 2020. If you file electronically, the due date
• The 2019 General Instructions for Certain Information
is March 31, 2020. To file electronically, you must have
Returns, and
software that generates a file according to the
• The 2019 Instructions for Form 1099-CAP.
specifications in Pub. 1220.
To get or to order these instructions, go to
Need help? If you have questions about reporting on
www.irs.gov/Form1099CAP.
Form 1099-CAP, call the information reporting customer
Due dates. Generally, furnish Copy B of this form to the
service site toll free at 866-455-7438 or 304-263-8700
shareholder by January 31, 2020. However, if the
(not toll free). Persons with a hearing or speech
recipient is a clearing organization, furnish Copy B by
disability with access to TTY/TDD equipment can call
January 7, 2020.
304-579-4827 (not toll free).