Instructions For Form 1097-Btc - Bond Tax Credit

Form 1097-BTC Issuer's Name, Address, and

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

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

Telephone Number

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

Enter the name, street address, city or town, state or

box number instead.

province, country, ZIP or foreign postal code, and

telephone number of the entity issuing the Form

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

1097-BTC.

the state in which the recipient is incorporated.

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

Enter the entity's true name (as set forth in the legal

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

documents creating it). Enter the address of the entity's

address “C/O” followed by the third party's name and

principal office or place of business. Include the suite,

street address or P.O. box.

room, or other unit number after the street address. If the

post office does not deliver mail to the street address and

Check, as applicable, whether you are the issuer of the

the entity has a P.O. box, show the box number instead.

bond (or its agent) filing the initial 2018 Form 1097-BTC

for the bond, or are an entity or a person that received or

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

should have received a 2018 Form 1097-BTC for credit(s)

the state in which the entity is incorporated. For example,

that was or should have been reported and that is

if a business is incorporated in Delaware or Nevada and

distributing part or all of that credit to others.

the corporation's principal office is located in Little Rock,

AR, the corporation should enter the Little Rock address.

Box 1. Total

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

Enter the total amount of credits distributed to the

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

recipient with respect to the amounts reported in boxes

address “C/O” followed by the third party's name and

5a–5l for the calendar year.

street address or P.O. box.

This box should be only filled out when filing Copy A

Form 1097-BTC Issuer's TIN

and when the annual statement (Copy B of the form) is

sent to the recipient. See

Statement to

Recipient, earlier.

Enter the Form 1097-BTC issuer's TIN, such as an

employer identification number (EIN). Do not truncate the

Box 2a. Code

Form 1097-BTC issuer's TIN. An issuer that does not

Enter the unique identification number code. Enter “C” for

have an EIN should apply for one. See Form SS-4,

CUSIP number, “A” for account number, and “O” if the

Application for Employer Identification Number, and its

unique identification number is not an account number or

separate instructions, available at IRS.gov. Applications

a CUSIP number, such as a self-provided identification

can be submitted online, by phone, fax, or mail.

number. If you checked the first box under Form

Truncating Recipient's TIN on Recipient

1097-BTC issuer, and a CUSIP number is assigned to the

bond(s), enter “C.” If no CUSIP number is assigned to the

Statements

bond(s) and you checked the first box under Form

Pursuant to Treasury Regulations section 301.6109-4, all

1097-BTC issuer, use the account number as the unique

filers of this form may truncate a recipient's TIN (social

identifier and enter “A” or “O” if you are using any other

security number (SSN), employer identification number

unique identifying number. See

Box 2b. Unique Identifier

(EIN), individual taxpayer identification number (ITIN), or

next.

adoption taxpayer identification number (ATIN)) on

recipient statements. Truncation is not allowed on any

Box 2b. Unique Identifier

documents the filer files with the IRS. A filer's TIN may not

The unique identification number is assigned by the Form

be truncated on any form. See part J in the 2018 General

1097-BTC issuer and is limited to 39 alphanumeric

Instructions for Certain Information Returns.

characters. It can be the CUSIP number, account number,

or any other unique identification number by which you

Recipient's TIN

track the bond transactions.

Enter the TIN of the recipient of the distributed (or

stripped) credit from the tax credit bond. Do not truncate

For a bond issuer (or its agent) filing the 2018 Form

the recipient's TIN on the form filed with the IRS.

1097-BTC for a bond, the unique identification number

Truncation of the recipient's TIN is allowed on the

must start with the CUSIP number(s), if available, and

statement to the recipient. See the 2018 General

may be expanded by the account number or any other

Instructions for Certain Information Returns.

self-provided number(s). If a CUSIP number was not

issued for the bond, the bond issuer may use or devise its

Recipient's Name

own unique identifier, preferably the account number or

Enter the name of the recipient of the distributed (or

other reference number by which you track and account

stripped) credit from the tax credit bond. If not an

for the bond transaction. A recipient of a Form 1097-BTC

individual, enter the entity's true name (as set forth in the

that issues its own Form 1097-BTC to further distribute

legal documents creating it).

the credit may use or devise its own unique identifier

using whatever means it deems best.

Recipient's Street Address (Including Apt. No.)

Enter the street address, city or town, state or province,

country, and ZIP or foreign postal code of the recipient's

principal residence, office, or place of business. Include

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Instructions for Form 1097-BTC (2018)

Instructions For Form 1097-Btc - Bond Tax Credit - 2018 Page 3

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