Instructions For Form 1099-Cap - 2006 Page 2
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25Instructions for Corporations
General and specific form instructions are provided as
Due dates. Generally, furnish Copy B of this form to
separate products. The products you should use for
the shareholder by January 31, 2007. However, if the
2006 are the General Instructions for Forms 1099,
recipient is a clearing organization, furnish Copy B by
1098, 5498, and W-2G and the 2006 Instructions for
January 5, 2007.
Form 1099-CAP. A chart in the general instructions
File Copy A of this form with the IRS by February 28,
gives a quick guide to which form must be filed to
2007. If you file electronically, the due date is April 2,
report a particular payment. To order these instructions
2007.
and additional forms, call 1-800-TAX-FORM
(1-800-829-3676).
Caution: Because paper forms are scanned during
processing, you cannot file with the IRS Forms 1096,
1098, 1099, or 5498 that you print from the IRS
website.
Printed on recycled paper
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