Instructions for IRS Form 1098-F "Fines, Penalties, and Other Amounts"

This document contains official instructions for IRS Form 1098-F, Fines, Penalties, and Other Amounts - a tax form released and collected by the Internal Revenue Service (IRS), a subdivision of the U.S. Department of the Treasury. An up-to-date fillable IRS Form 1098-F is available for download through this link.

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2019
Department of the Treasury
Internal Revenue Service
Instructions for Form 1098-F
Fines, Penalties, and Other Amounts
Section references are to the Internal Revenue Code
requirement to furnish a statement to the payer, see part
unless otherwise noted.
M in the 2019 General Instructions for Certain Information
Returns.
Future Developments
Truncating payer's TIN on statements to payers.
For the latest information about developments related to
Pursuant to Treasury Regulations section 301.6109-4, all
Form 1098-F and its instructions, such as legislation
filers of this form may truncate a payer’s TIN (social
enacted after they were published, go to
IRS.gov/
security number (SSN), individual taxpayer identification
Form1098F.
number (ITIN), adoption taxpayer identification number
What's New
(ATIN), or employer identification number (EIN)) on
statements to payers. Truncation is not allowed on any
New Form 1098-F and Instructions for Form 1098-F.
documents the filer files with the IRS. A filer’s TIN may not
This is a new form required by section 6050X, enacted in
be truncated on any form. See part J in the 2019 General
section 13306 of P.L. 115-97, the Tax Cuts and Jobs Act
Instructions for Certain Information Returns.
(TCJA), requiring reporting of certain fines, penalties, and
Filer’s name, address, and telephone number box.
other amounts.
Enter the name, address, and telephone number of the
Reminders
filer of Form 1098-F. Use this same name and address on
Form 1096.
In addition to these specific instructions, you should also
use the 2019
General Instructions for Certain Information
Payer's name and address boxes. Enter the name and
Returns. Those general instructions include information
address, in the appropriate boxes, of the person with
about the following topics.
respect to whom Form 1098-F is filed.
Who must file.
Box 1. Total Amount Required To Be Paid
When and where to file.
Electronic reporting.
Enter the total amount required to be paid as a result of
Corrected and void returns.
the court order or agreement.
Statements to recipients.
Box 2. Restitution/Remediation Amount
Taxpayer identification numbers (TINs).
Backup withholding.
Enter the amount identified in the court order or
Penalties.
agreement as restitution or remediation.
Other general topics.
Box 3. Compliance Amount
You can get the general instructions at
IRS.gov/
Enter the amount identified in the court order or
1099GeneralInstructions
or IRS.gov/Form1098F.
agreement as required to be paid to come into compliance
with any law.
Specific Instructions
The box 1 amount may or may not equal box 2 or
3 individually or combined.
!
Who Must File
CAUTION
A government or governmental entity and certain
nongovernmental entities that exercise self-regulatory
Box 4. Date of Order/Agreement
powers must file a separate Form 1098-F, Fines,
Enter the date the order was entered by the court or the
Penalties, and Other Amounts, with the IRS for each fine,
agreement was fully executed.
penalty, or other amount in excess of an amount
determined by the Secretary that is paid in relation to any
Box 5. Jurisdiction
violation of law or investigation into potential violation of
Enter the name of the court that entered the order or
law, pursuant to a court order or agreement.
approved the agreement, if applicable.
Online fillable Copies B and C. To ease statement
Box 6. Case Number
furnishing requirements, Copies B and C have been made
fillable online in a pdf format available at
IRS.gov/
Enter the case number associated with the court order or
Form1098F. You can complete these copies online for
agreement, if applicable.
furnishing statements to recipients and for retaining in
Box 7. Name or Description of Matter/Suit/
your own files.
Agreement
Statements to be furnished to payers. If you are
Enter a name or description to identify the underlying case
required to file Form 1098-F, you must provide a
or matter to which the court order or agreement relates.
statement to the payer. For more information about the
Feb 22, 2019
Cat. No. 71404E
2019
Department of the Treasury
Internal Revenue Service
Instructions for Form 1098-F
Fines, Penalties, and Other Amounts
Section references are to the Internal Revenue Code
requirement to furnish a statement to the payer, see part
unless otherwise noted.
M in the 2019 General Instructions for Certain Information
Returns.
Future Developments
Truncating payer's TIN on statements to payers.
For the latest information about developments related to
Pursuant to Treasury Regulations section 301.6109-4, all
Form 1098-F and its instructions, such as legislation
filers of this form may truncate a payer’s TIN (social
enacted after they were published, go to
IRS.gov/
security number (SSN), individual taxpayer identification
Form1098F.
number (ITIN), adoption taxpayer identification number
What's New
(ATIN), or employer identification number (EIN)) on
statements to payers. Truncation is not allowed on any
New Form 1098-F and Instructions for Form 1098-F.
documents the filer files with the IRS. A filer’s TIN may not
This is a new form required by section 6050X, enacted in
be truncated on any form. See part J in the 2019 General
section 13306 of P.L. 115-97, the Tax Cuts and Jobs Act
Instructions for Certain Information Returns.
(TCJA), requiring reporting of certain fines, penalties, and
Filer’s name, address, and telephone number box.
other amounts.
Enter the name, address, and telephone number of the
Reminders
filer of Form 1098-F. Use this same name and address on
Form 1096.
In addition to these specific instructions, you should also
use the 2019
General Instructions for Certain Information
Payer's name and address boxes. Enter the name and
Returns. Those general instructions include information
address, in the appropriate boxes, of the person with
about the following topics.
respect to whom Form 1098-F is filed.
Who must file.
Box 1. Total Amount Required To Be Paid
When and where to file.
Electronic reporting.
Enter the total amount required to be paid as a result of
Corrected and void returns.
the court order or agreement.
Statements to recipients.
Box 2. Restitution/Remediation Amount
Taxpayer identification numbers (TINs).
Backup withholding.
Enter the amount identified in the court order or
Penalties.
agreement as restitution or remediation.
Other general topics.
Box 3. Compliance Amount
You can get the general instructions at
IRS.gov/
Enter the amount identified in the court order or
1099GeneralInstructions
or IRS.gov/Form1098F.
agreement as required to be paid to come into compliance
with any law.
Specific Instructions
The box 1 amount may or may not equal box 2 or
3 individually or combined.
!
Who Must File
CAUTION
A government or governmental entity and certain
nongovernmental entities that exercise self-regulatory
Box 4. Date of Order/Agreement
powers must file a separate Form 1098-F, Fines,
Enter the date the order was entered by the court or the
Penalties, and Other Amounts, with the IRS for each fine,
agreement was fully executed.
penalty, or other amount in excess of an amount
determined by the Secretary that is paid in relation to any
Box 5. Jurisdiction
violation of law or investigation into potential violation of
Enter the name of the court that entered the order or
law, pursuant to a court order or agreement.
approved the agreement, if applicable.
Online fillable Copies B and C. To ease statement
Box 6. Case Number
furnishing requirements, Copies B and C have been made
fillable online in a pdf format available at
IRS.gov/
Enter the case number associated with the court order or
Form1098F. You can complete these copies online for
agreement, if applicable.
furnishing statements to recipients and for retaining in
Box 7. Name or Description of Matter/Suit/
your own files.
Agreement
Statements to be furnished to payers. If you are
Enter a name or description to identify the underlying case
required to file Form 1098-F, you must provide a
or matter to which the court order or agreement relates.
statement to the payer. For more information about the
Feb 22, 2019
Cat. No. 71404E
Box 8. Code
E—Payment to third party other than government
or governmental entity. Use code E if the court order
Enter one or more of the following codes.
or agreement requires the payer/defendant to make a
A—Multiple payments. Use code A to indicate if
payment to a third party other than a government or
multiple payments have been or will be made to satisfy
governmental entity.
the total amount required to be paid as stated in the
F—Paid in full as of time of filing. Use code F if, at
court order or agreement.
the time of filing, the payer/defendant has paid the
B—Multiple payers/defendants. Use code B to
total amount required to be paid as reported in box 1.
indicate that there are multiple payers/defendants
G—No payment received as of time of filing. Use
associated with the court order or agreement.
code G if, at the time of filing, no payment has been
C—Multiple payees. Use code C to indicate that
received from the payer/defendant.
there are multiple payees associated with the court
H—Deferred prosecution agreement. Use code H if
order or agreement.
the payer/defendant has entered into a deferred
D—Property required to be acquired,
prosecution agreement relating to the matter/suit/
constructed, or transferred under the court order
agreement referred to in box 8.
or agreement. Use code D to indicate that the court
order or agreement requires the payer/defendant to
acquire, construct, or transfer property.
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Instructions for Form 1098-F (2019)
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