Form 1099-Cap - Changes In Corporate Control And Capital Structure

Form 1099-Cap - Changes In Corporate Control And Capital Structure - 2012 Page 6

Instructions for Corporation

General and specific form instructions are provided as

File Copy A of this form with the IRS by February 28,

separate products. The products you should use are the

2013. If you file electronically, the due date is April 1,

2012 General Instructions for Certain Information

2013. To file electronically, you must have software that

Returns and the 2012 Instructions for Form 1099-CAP.

generates a file according to the specifications in Pub.

A chart in the general instructions gives a quick guide to

1220, Specifications for Filing Forms 1097, 1098, 1099,

which form must be filed to report a particular payment.

3921, 3922, 5498, 8935, and W-2G Electronically. IRS

To order these instructions and additional forms, visit

does not provide a fill-in form option.

IRS.gov or call 1-800-TAX-FORM (1-800-829-3676).

Need help? If you have questions about reporting on

Caution: Because paper forms are scanned during

Form 1099-CAP, call the information reporting customer

processing, you cannot file with the IRS Forms 1096,

service site toll free at 1-866-455-7438 or 304-263-8700

1097, 1098, 1099, 3921, 3922, or 5498 that you print

(not toll free). For TTY/TDD equipment, call

from the IRS website.

304-579-4827 (not toll free). The hours of operation are

Monday through Friday from 8:30 a.m. to 4:30 p.m.,

Due dates. Generally, furnish Copy B of this form to the

Eastern time.

shareholder by January 31, 2013. However, if the

recipient is a clearing organization, furnish Copy B by

January 7, 2013.

Form 1099-Cap - Changes In Corporate Control And Capital Structure - 2012 Page 6