What is Form 1099-CAP?

Form 1099-CAP, Corporate Distribution of Stock, is used to report distributions of stock by a corporation to its shareholders.

What is Form 1099-CAP used for?

Form 1099-CAP is used to report the acquisition of control or a substantial change in capital structure of a corporation.

What is the purpose of reporting on Form 1099-CAP?

The purpose of reporting on Form 1099-CAP is to provide information about distributions of stock by a corporation to its shareholders, and to assist the IRS in tax administration.

When is the due date for filing Form 1099-CAP?

The due date for filing Form 1099-CAP is January 31 of the year following the calendar year in which the distribution occurred.

What are the penalties for failing to file Form 1099-CAP?

Penalties under section 6652(l) apply if a corporation fails to file information returns under section 6043(c), and can reach a maximum of $100,000. Additionally, failure to file electronically includes penalties.

What is the purpose of Form 8937?

Form 8937 is used to report significant modifications to the terms of a security or debt instrument, such as changes in interest rates or conversion features.

What is the due date for filing Form 1099-CAP?

The due date for filing Form 1099-CAP is January 31 of the year following the transaction.

Who is required to file Form 1099-CAP?

A corporation that engages in a reorganization, merger, consolidation, or acquisition of stock or securities and results in the issuance of new shares must file Form 1099-CAP.

Which forms should be used to report the sale or exchange of mutual funds?

Form 1099-B is used to report transactions involving certain types of securities, including mutual funds.

What is the account number required for?

The account number is required if a reporting corporation has multiple accounts for a recipient for whom they are filing more than one Form 1099-CAP.

What is truncating a recipient’s TIN?

Under Regulations section 301.6109-4, corporations required to file Form 1099-CAP may truncate a recipient's TIN on payee statements.

What is the purpose of Form 1099-B?

Form 1099-B is used to report transactions involving certain types of securities, including stocks, bonds, and mutual funds.

What is the purpose of Form 8806?

Form 8806 is used to report acquisitions or disposals of securities, including corporate actions such as redemptions, dividends, and splits.

What should corporations do if they fail to meet the filing requirements?

If a corporation (transferor) transfers all or substantially all of its assets to another entity (transferee) and is required to file Form 1099-CAP, the transferor must satisfy the reporting requirements. If the transferor fails to file Form 1099-CAP, then the transferee must meet the filing requirements. If the filing requirements are not met by either the transferor or transferee, then both are jointly and severally liable for the applicable penalties.

What are the penalties for failure to file Form 1099-CAP?

The penalties under section 6652(l) for failure to file information returns under section 6043(c) apply. For purposes of the section 6652(l) penalty, Forms 8806 and all Forms 1099-CAP required to be filed are treated as one return. Thus, the penalty will not exceed $500 per day the failure continues, up to a maximum of $100,000.

Which entities are exempt from reporting on Form 1099-CAP?

Exempt recipients include certain financial institutions, foreign governments and international organizations, and governmental units in the United States. Also, shareholders who receive stock or other consideration as compensation for services they performed as an employee or independent contractor are exempt.

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Obrazac 1099-CAP (Rev. rujan 2019.)

Promjene u korporativnoj kontroli i strukturi kapitala

Form 1099-CAP is a tax form for reporting Changes in Corporate Control and Capital Structure to the Internal Revenue Service (IRS). The form, which comes in three parts A, B, and C, must be filed by both the corporation and the shareholder. Part A is for internal use by the IRS, part B is for the shareholder, and part C is for the corporation. The form reports the date of sale or exchange, aggregate amount received, number of shares exchanged, and classes of stock exchanged. Shareholders cannot claim a loss based on the amount reported in box 2. Corporations must file Form 1099-CAP by January 31 following the calendar year of the change and furnish it to shareholders. The form is required if the corporation has had a change in control or substantial change in capital structure, and the shareholder may be required to recognize gain from the receipt of cash, stock, or other property that was exchanged for the corporation's stock.

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Obrazac 1099-CAP Upute - Upute za obrazac 1099-CAP (Rev. septembar 2019.)

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What information is required to be reported on Form 1099-CAP?
Form 1099-CAP requires information such as the date of sale or exchange, aggregate amount received, number of shares exchanged, and classes of stock exchanged.
What is Form 1099-CAP?
Form 1099-CAP, Corporate Distribution of Stock, is used to report distributions of stock by a corporation to its shareholders.
What is Form 1099-CAP used for?
Form 1099-CAP is used to report the acquisition of control or a substantial change in capital structure of a corporation.
What is the purpose of reporting on Form 1099-CAP?
The purpose of reporting on Form 1099-CAP is to provide information about distributions of stock by a corporation to its shareholders, and to assist the IRS in tax administration.
When is the due date for filing Form 1099-CAP?
The due date for filing Form 1099-CAP is January 31 of the year following the calendar year in which the distribution occurred.
What are the penalties for failing to file Form 1099-CAP?
Penalties under section 6652(l) apply if a corporation fails to file information returns under section 6043(c), and can reach a maximum of $100,000. Additionally, failure to file electronically includes penalties.
What is the purpose of Form 8937?
Form 8937 is used to report significant modifications to the terms of a security or debt instrument, such as changes in interest rates or conversion features.
What is the due date for filing Form 1099-CAP?
The due date for filing Form 1099-CAP is January 31 of the year following the transaction.
Who is required to file Form 1099-CAP?
A corporation that engages in a reorganization, merger, consolidation, or acquisition of stock or securities and results in the issuance of new shares must file Form 1099-CAP.
Which forms should be used to report the sale or exchange of mutual funds?
Form 1099-B is used to report transactions involving certain types of securities, including mutual funds.
What is the account number required for?
The account number is required if a reporting corporation has multiple accounts for a recipient for whom they are filing more than one Form 1099-CAP.
What is truncating a recipient’s TIN?
Under Regulations section 301.6109-4, corporations required to file Form 1099-CAP may truncate a recipient's TIN on payee statements.
What is the purpose of Form 1099-B?
Form 1099-B is used to report transactions involving certain types of securities, including stocks, bonds, and mutual funds.
What is the purpose of Form 8806?
Form 8806 is used to report acquisitions or disposals of securities, including corporate actions such as redemptions, dividends, and splits.
What should corporations do if they fail to meet the filing requirements?
If a corporation (transferor) transfers all or substantially all of its assets to another entity (transferee) and is required to file Form 1099-CAP, the transferor must satisfy the reporting requirements. If the transferor fails to file Form 1099-CAP, then the transferee must meet the filing requirements. If the filing requirements are not met by either the transferor or transferee, then both are jointly and severally liable for the applicable penalties.
What are the penalties for failure to file Form 1099-CAP?
The penalties under section 6652(l) for failure to file information returns under section 6043(c) apply. For purposes of the section 6652(l) penalty, Forms 8806 and all Forms 1099-CAP required to be filed are treated as one return. Thus, the penalty will not exceed $500 per day the failure continues, up to a maximum of $100,000.
Which entities are exempt from reporting on Form 1099-CAP?
Exempt recipients include certain financial institutions, foreign governments and international organizations, and governmental units in the United States. Also, shareholders who receive stock or other consideration as compensation for services they performed as an employee or independent contractor are exempt.

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Obrazac 1099-CAP je jedan od poreznih obrazaca koji su dokumenti koji se koriste za prijavu informacija o prihodima pojedinca ili tvrtke, odbicima i poreznim obvezama relevantnim poreznim vlastima. Ovi su obrasci nužni za usklađivanje s poreznim zakonima i ispunjavanje poreznih obveza. Porezni obrasci razlikuju se ovisno o zemlji i posebnim poreznim zahtjevima. Evo nekih uobičajenih vrsta poreznih obrazaca:

Individualni porezni obrasci: Ove obrasce koriste pojedinačni porezni obveznici za prijavu osobnog dohotka i traženje odbitaka, kredita i izuzeća. Primjeri uključuju obrazac 1040 u Sjedinjenim Američkim Državama ili obrazac povrata poreza za samoprocjenu u Ujedinjenom Kraljevstvu.

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Obrasci za porez na plaće: Ove obrasce koriste poslodavci za prijavu plaća, nadnica i poreza zadržanih na plaćama svojih zaposlenika. Primjeri uključuju obrazac W-2 u Sjedinjenim Državama ili obrazac P60 u Ujedinjenom Kraljevstvu.

Obrasci za porez na promet: tvrtke koriste obrasce za porez na promet za prijavu i uplatu poreza na promet prikupljenog na oporezivu robu ili usluge. Posebni obrasci poreza na promet razlikuju se ovisno o jurisdikciji.

Obrasci za porez na dodanu vrijednost (PDV): PDV obrasci koriste se u zemljama koje nameću porez na dodanu vrijednost za prijavu i uplatu PDV-a prikupljenog od prodaje i traženje PDV kredita za kupnje. Primjeri uključuju obrasce za povrat PDV-a koji se koriste u mnogim zemljama.

Procijenjeni porezni obrasci: Procijenjeni porezni obrasci koriste se za prijavu i plaćanje procijenjenih poreza na prihod koji ne podliježe zadržavanju, kao što je prihod od samozapošljavanja ili prihod od ulaganja.

Ovo je samo nekoliko primjera od brojnih poreznih oblika koji mogu postojati. Konkretni potrebni obrasci ovise o poreznim zakonima i propisima u vašoj zemlji ili jurisdikciji. Važno je konzultirati se sa smjernicama porezne uprave ili potražiti stručni savjet kako biste utvrdili koji su obrasci primjenjivi u vašoj situaciji.

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