Instructions for Form 1097-BTC - Introductory Material

Table of Contents

Future Developments

For the latest information about developments related to Form 1097-BTC and its instructions, such as legislation enacted after they were published, go to


In addition to these specific instructions, you should also use the 2016 General Instructions for Certain Information Returns. Those general instructions include information about the following topics.

  • Who must file (nominee/middleman).

  • When and where to file.

  • Electronic reporting requirements.

  • Corrected and voided returns.

  • Statements to recipients.

  • Taxpayer identification numbers.

  • Backup withholding.

  • Penalties.

  • Other general topics.

You can get the general instructions at

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