Internal Revenue Service United States Department of the Treasury

Instructions for Form 1097-BTC (2013)

Bond Tax Credit

Section references are to the Internal Revenue Code unless otherwise noted.

2013


Table of Contents

  • Instructions for Form 1097-BTC - Introductory Material
    • Future Developments
    • Reminder
  • Instructions for Form 1097-BTC - Main Contents
    • Specific Instructions
      • Definitions
      • Who Must File
      • When to File
      • Penalties for Failure To File
      • Statement to Recipient
      • Form 1097-BTC Issuer's Name, Address, and Telephone Number
      • Form 1097-BTC Issuer's Federal Identification Number
      • Recipient's Federal Identification Number
      • Recipient's Name
      • Recipient's Street Address (Including Apt. No.)
      • Box 1. Total
      • Box 2a. Code
      • Box 2b. Unique Identifier
      • Box 3. Bond Type
      • Box 4.
      • Boxes 5a–5l.
      • Box 6. Comments
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