Form 1099-CAP & Payment Types to Report
What to Report: Information about cash, stock, or other property from an acquisition of control or the substantial change in capital structure of a corporation.
Amounts to Report: Amounts of stock or property valued at $100 million or more
Due Date to IRS: February 28*
Due Date to Recipient (unless indicated otherwise): (To Shareholders) January 31
- Acquisition of control
- Changes in capital structure
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