Instructions For Form 1097-Btc - Bond Tax Credit

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

Form 1097-BTC for credit(s) that was or should have been

reported.

Telephone Number

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

Box 1. Total

province, country, ZIP or foreign postal code, and

Enter the total amount of credits distributed to the

telephone number of the entity issuing the Form

recipient with respect to the amounts reported in boxes

1097-BTC.

5a–5l.

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

This box should be only filled out when filing Copy A

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

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

principal office or place of business. Include the suite,

sent to the recipient. See Statement to Recipient, earlier.

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

post office does not deliver mail to the street address and

Box 2a. Code

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

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

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

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

unique identification number is not an account number or

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

a CUSIP number, such as a self-provided identification

if a business is incorporated in Delaware or Nevada and

number. If you checked the first box under Form

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

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

AR, the corporation should enter the Little Rock address.

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

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

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

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

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

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

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

street address or P.O. box.

unique identifying number. See Box 2b. Unique Identifier,

next.

Form 1097-BTC Issuer's Federal Identification

Number

Box 2b. Unique Identifier

Enter the Form 1097-BTC issuer's federal identification

The unique identification number is assigned by the Form

number, such as an employer identification number (EIN).

1097-BTC issuer and is limited to 39 alphanumeric

Do not truncate the Form 1097-BTC issuer's federal

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

identification number. An issuer that does not have an EIN

or any other unique identification number by which you

should apply for one. See Form SS-4, Application for

track the bond transactions.

Employer Identification Number, and its separate

instructions, available at Applications can be

For a bond issuer filing the 2015 Form 1097-BTC for a

submitted online, by phone, fax, or mail.

bond, the unique identification number must start with the

CUSIP number(s), if available, and may be expanded by

Recipient's Federal Identification Number

the account number or any other self-provided number(s).

Enter the federal identification number, such as an EIN or

If a CUSIP number was not issued for the bond, the bond

social security number, of the recipient of the distributed

issuer may use or devise its own unique identifier,

(or stripped) credit from the tax credit bond.

preferably the account number or other reference number

by which you track and account for the bond transaction.

Recipient's Name

A recipient of a Form 1097-BTC that issues its own Form

1097-BTC to further distribute the credit may use or

Enter the name of the recipient of the distributed (or

devise its own unique identifier using whatever means it

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

deems best.

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

legal documents creating it).

Box 3. Bond Type

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

Enter code “101” for clean renewable energy bonds

issued under section 54. Enter code “199” for all other

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

bonds.

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

principal office or place of business. Include the suite,

Multiple bond types can be entered on one Form

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

1097-BTC, other than clean renewable energy

TIP

post office does not deliver mail to the street address and

bonds. Credits from clean renewable energy

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

bonds must be reported on a separate Form 1097-BTC.

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

Box 4.

the state in which the recipient is incorporated.

Reserved.

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

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

Boxes 5a–5l.

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

Enter the amount of credit allowed for each month during

street address or P.O. box.

the calendar year, calculated by using steps 1 and 2,

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

following.

bond or its agent filing the initial 2015 Form 1097-BTC for

the bond or are an entity or a person that received a 2015

-3-

Instructions for Form 1097-BTC (2015)

Instructions For Form 1097-Btc - Bond Tax Credit - 2015 Page 3

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