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Form 1099-CAP, Changes in Corporate Control and Capital Structure

File Form 1099-CAP for shareholders of a corporation if control of the corporation was acquired or it underwent a substantial change in capital structure. Form 1099-CAP is furnished to shareholders who receive cash, stock, or other property from an acquisition of control or a substantial change in capital structure.


Current Products

Form 1099-CAP

Instructions for 1099-CAP (HTML)

General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)


Other Items You May Find Useful:

All Form 1099-CAP Revisions

Publication 542, Corporations

Online Ordering for Information Returns and Employer Returns

Other Current Products


Comment on Form 1099-CAP

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Information reporting customer service site. If you have questions about reporting on forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, W-2, W-2C, W-2G, W-3 and W-3C, you may call 1-866-455-7438 (toll-free) or 304-263-8700 (not toll free). Persons with a hearing or speech disability with access to TTY/TDD equipment can call 304-579-4827 (not toll free).

Page Last Reviewed or Updated: 03-Dec-2013