Instructions for Form 1099-CAP - Introductory Material

Future Developments

For the latest information about developments related to Form 1099-CAP and its instructions, such as legislation enacted after they were published, go to www,

What's New

Pilot program for truncating an individual's identifying number on paper payee statements has ended.   Filers of Form 1099-CAP must show the shareholder's complete identifying number on all copies of the form.


In addition to these specific instructions, you should also use the 2013 General Instructions for Certain Information Returns. Those general instructions include information about the following topics.

  • Backup withholding.

  • Electronic reporting requirements.

  • Penalties.

  • Who must file (nominee/middleman).

  • When and where to file.

  • Taxpayer identification numbers.

  • Statements to recipients.

  • Corrected and void returns.

  • Other general topics.

You can get the general instructions at or by calling 1-800-TAX-FORM (1-800-829-3676).

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