A government or governmental entity and certain nongovernmental entities must file this form required by section 6050X, to report certain fines, penalties, and other amounts paid. Current Revision Form 1098-FPDF Instructions for Form 1098-FPDF (HTML) Recent Developments Questions and Answers About the Reporting Requirement Under Section 6050X Other Items You May Find Useful All Revisions for Form 1098-F About General Instructions for Certain Information Returns Other Current Products