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.

Obrazac 1099-CAP

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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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Obrazac 1099-CAP

PITANJA

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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OKO

Obrasci Porezne uprave (IRS).

Obrazac 1099-CAP je jedan od službenih poreznih obrazaca koji se koriste u Sjedinjenim Državama za prijavu prihoda, traženje odbitaka i kredita, izračunavanje poreznih obveza i ispunjavanje drugih poreznih obveza. Porezna uprava savezna je agencija odgovorna za upravljanje i provedbu zakona o unutarnjim prihodima u Sjedinjenim Državama.

Evo nekoliko primjera obrazaca Porezne uprave:

Obrazac 1040: Ovo je primarni obrazac za prijavu poreza na dohodak pojedinaca koji koristi većina poreznih obveznika. Koristi se za prijavu različitih vrsta prihoda, traženje odbitaka i kredita, izračunavanje porezne obveze te utvrđivanje duguje li porezni obveznik dodatni porez ili ima pravo na povrat.

Obrazac 1099: Postoje različite varijacije obrasca 1099, kao što je 1099-MISC, 1099-INT, 1099-DIV, itd. Ovi se obrasci koriste za prijavu prihoda koje pojedinci ili tvrtke ostvaruju iz različitih izvora osim zaposlenja, kao što je samozapošljavanje prihod, prihod od kamata, prihod od dividende i prihod od najma.

Obrazac W-2: Ovaj obrazac koriste poslodavci za prijavu plaća zaposlenika i poreza zadržani od njihove plaće. Zaposlenici koriste informacije na obrascu W-2 za ispunjavanje svojih pojedinačnih poreznih prijava.

Obrazac 941: Poslodavci koriste ovaj obrazac za prijavu poreza na zaposlenje, uključujući savezni porez na dohodak po odbitku, porez na socijalno osiguranje i porez na Medicare za svoje zaposlenike.

Obrazac 1065: Ovaj obrazac koriste partnerstva za prijavu svojih prihoda, odbitaka i poreznih obveza. Sama partnerstva ne plaćaju porez na dohodak; umjesto toga, partneri prijavljuju svoj udio u prihodu od partnerstva u svojim pojedinačnim poreznim prijavama.

Obrazac 1120: Ovo je obrazac za prijavu poreza na dobit koju koriste C korporacije za prijavu svojih prihoda, odbitke i porezne obveze.

Obrazac 990: Ovaj obrazac koriste organizacije oslobođene plaćanja poreza, kao što su neprofitne i dobrotvorne organizacije, prijaviti svoje financijske podatke, aktivnosti i usklađenost s poreznim zakonima.

Obrazac 8862: Ovaj obrazac koriste porezni obveznici koji su prethodno zatražili olakšicu od poreza na zarađeni dohodak (EITC) ali ga je zabranio, a sada ga ponovno želim zatražiti.

Ovo je samo nekoliko primjera brojnih obrazaca porezne uprave koji postoje za ispunjavanje raznih poreznih obveza. Specifični obrasci potrebni za pojedinca ili tvrtku ovise o njihovim jedinstvenim okolnostima, izvorima prihoda i odbicima. Preporučljivo je konzultirati službenu web stranicu Porezne uprave (www.irs.gov) ili potražiti profesionalni porezni savjet kako biste dobili točne i ažurne informacije u vezi s određenom poreznom upravom obrasce relevantne za vašu poreznu situaciju.

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