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

Form 1097-Btc - Bond Tax Credit - 2011 Page 6

Instructions for Payer

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

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2012. If you file electronically, the due date is April 2,

Filing Form 1097-BTC is voluntary for 2011.

2012. To file electronically, you must have software that

CAUTION

generates a file according to the specifications in Pub.

General and specific form instructions are provided as

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

separate products. The products you should use are the

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

General Instructions for Certain Information Returns and

IRS does not provide a fill-in form option.

the Instructions for Form 1097-BTC. A chart in the

Need help? If you have questions about reporting on

general instructions gives a quick guide to which form

Form 1097-BTC, call the information reporting customer

must be filed to report a particular payment. To order

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

these instructions and additional forms, visit IRS.gov or

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

call 1-800-TAX-FORM (1-800-829-3676).

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

Because paper forms are scanned during

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

processing, you cannot file with the IRS Forms

Eastern time.

1096, 1097, 1098, 1099, 3921, 3922, or 5498

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that you print from the IRS website.

Due dates. Furnish Copy B of this form to the recipient

quarterly and separately for each credit amount

allowable to the recipient on or before the 15th day of

the second calendar month after the close of the

calendar quarter in which the credit is issued.

Form 1097-Btc - Bond Tax Credit - 2011 Page 6