Instruction 1097-Btc- 2010 (Page 5 of 5) in pdf

Recipient’s Street Address (Including Apt.

Box 1c. CUSIP No

No.)

Enter the CUSIP (Committee on Uniform Securities

Identification Procedures) number of each bond. If the

Enter the street address, city, state and ZIP code of the

issue does not have a CUSIP number, write, “None.” If

recipient’s principal office or place of business. Include

the issue either has no CUSIP number or is privately

the suite, room, or other unit number after the street

placed, attach a schedule with each purchaser’s EIN,

address. If the post office does not deliver mail to the

name, and address. For tax credit bonds issued as bonds

street address and the entity has a P.O. box, show the

with multiple maturities, each bond with a separate

box number instead.

maturity must be reported on a separate 1097-BTC.

Note. Do not use the address of the registered agent for

Box 2. Code

the state in which the recipient is incorporated.

Identify the type of tax credit bond issued by entering the

If the recipient receives its mail in care of a third party

corresponding three digit code.

•

(such as an accountant or an attorney), enter for the

101–Qualified forestry conservation bond.

•

street address “C/O” followed by the third party’s name

102–New clean renewable energy bond.

•

and street address or P.O. box.

103–Qualified energy conservation bond.

•

104–Qualified zone academy bond.

•

Bond Issuer’s Name

105–Qualified school construction bond.

•

106–Clean renewable energy bond.

Enter the name of the entity issuing the tax credit bond

•

107–Midwestern tax credit bond.

from which the credit is being distributed. The name of

•

108–Other.

the entity issuing the tax credit bond should be identical

•

109–Build America bond.

to the name of the issuer listed on Form 8038-TC,

Box 3. Stated Principal

Information Return for Tax Credit Bonds, Part I, line 1.

Enter the outstanding face amount of the bond.

Bond Issuer’s Employer Identification

Box 4a. March 15, 2010 Allowance Date

Number

Credit

Enter the employer identification number (EIN) of the

Enter the credit amount distributed to the recipient with

entity issuing the tax credit bond from which the credit is

respect to this allowance date.

being distributed. The EIN of the entity issuing the tax

credit bond should be identical to the EIN listed on Form

Box 4b. June 15, 2010 Allowance Date Credit

8038-TC, Part I, line 2.

Enter the credit amount distributed to the recipient with

respect to this allowance date.

Box 1a. Bond Issue Date

Box 4c. September 15, 2010 Allowance Date

Enter the issue date of the bond. The issue date should

Credit

be identical to the issue date listed on Form 8038-TC,

Part I, line 7. The issue date generally is the date on

Enter the credit amount distributed to the recipient with

which the issuer receives the purchase price in exchange

respect to this allowance date.

for delivery of the evidence of indebtedness (for example,

Box 4d. December 15, 2010 Allowance Date

a bond). In no event is the issue date earlier than the first

day on which interest begins to accrue on the bond for

Credit

federal income tax purposes. See Regulations section

Enter the credit amount distributed to the recipient with

1.150-1(b).

respect to this allowance date.

Box 1b. Maturity Date

Box 5.

Enter the maturity date of the bond. The final maturity

Check as applicable whether you are the issuer of the

date is the last day the issuer must redeem the entire

bond or its agent filing the initial 2010 Form 1097-BTC for

issue. This date should be identical to the final maturity

the bond or are an entity that received a 2010 Form

date entered on Form 8038-TC, Part III, line 3.

1097-BTC for this bond.

-3-

Instruction 1097-Btc- 2010 Page 5

Related Articles

Related forms

Related Categories