This document contains official instructions for IRS Form 1099-CAP , Changes in Corporate Control and Capital Structure - 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 1099-CAP is available for download through this link.
Q: What is IRS Form 1099-CAP?
A: IRS Form 1099-CAP is a form used to report changes in corporate control and capital structure.
Q: Who is required to file IRS Form 1099-CAP?
A: Certain corporations are required to file IRS Form 1099-CAP if there has been a change in their corporate control or capital structure.
Q: What changes in corporate control and capital structure need to be reported on IRS Form 1099-CAP?
A: Changes such as mergers, acquisitions, stock sales, and liquidations need to be reported on IRS Form 1099-CAP.
Q: When is the deadline for filing IRS Form 1099-CAP?
A: The deadline for filing IRS Form 1099-CAP is generally January 31st of the year following the calendar year in which the change occurred.
Instruction Details:
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