Form 1097-Btc - Bond Tax Credit - 2011 (Page 4 of 6) in pdf

Form 1097-Btc - Bond Tax Credit - 2011 Page 4

Instructions for Recipient

Issuers of certain tax credit bonds (or their agents) and

You may be entitled to claim a credit against your

nominees/intermediaries (such as a broker, a

income tax liabilities, subject to certain limitations under

partnership, a trust, an estate, a regulated investment

section 54A(c). For more information, see Form 8912,

company, or a real estate investment trust) must report

Credit to Holders of Tax Credit Bonds.

to you quarterly and file with the IRS annually a separate

Boxes 1b-5b. Shows the unique identification number

Form 1097-BTC for each tax credit distributed to you.

assigned to the credit you received with respect to this

The checked box shows if the filer or its agent is the

credit allowance date. This information will help the IRS

original filer of this form, or is an entity or a person that

track distribution of tax credits from tax credit bonds.

received this form.

Boxes 1a–5a. Shows the amount of the credit

distributed to you with respect to this allowance date.

Form 1097-Btc - Bond Tax Credit - 2011 Page 4