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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.
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.
Form 1099-CAP, Corporate Distribution of Stock, is used to report distributions of stock by a corporation to its shareholders.
Form 1099-CAP is used to report the acquisition of control or a substantial change in capital structure of a corporation.
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.
The due date for filing Form 1099-CAP is January 31 of the year following the calendar year in which the distribution occurred.
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.
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.
The due date for filing Form 1099-CAP is January 31 of the year following the transaction.
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.
Form 1099-B is used to report transactions involving certain types of securities, including mutual funds.
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.
Under Regulations section 301.6109-4, corporations required to file Form 1099-CAP may truncate a recipient's TIN on payee statements.
Form 1099-B is used to report transactions involving certain types of securities, including stocks, bonds, and mutual funds.
Form 8806 is used to report acquisitions or disposals of securities, including corporate actions such as redemptions, dividends, and splits.
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.
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.
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.
Mẫu 1099-CAP là một trong những Biểu mẫu khai thuế là văn bản dùng để khai báo các thông tin liên quan đến thuế với cơ quan thuế liên quan. Có nhiều loại biểu mẫu thuế khác nhau, bao gồm biểu mẫu thuế liên bang, tiểu bang và địa phương, có thể khác nhau tùy thuộc vào hoàn cảnh và địa điểm của người nộp thuế.
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