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.
General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)
Other Items You May Find Useful:
Publication 542, Corporations
Comment on Form 1099-CAP
Caution: If you have a tax-related question, please go to Help With Tax Questions or call our toll-free number at 1-800-829-1040 (Individuals) or 1-800-829-4933 (Business). We cannot respond to tax-related questions submitted from this page.
Information Reporting Program Customer Service Section: If you have questions about reporting on Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498,
Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products.