IRS Releases 2018 Form 1099-CAP and Instructions

The IRS has released the 2018 Form 1099-CAP and Instructions. This form is used to report information regarding shareholders who receive cash, stock, or other property from an acquisition of control or a substantial change in capital structure.

The only change made on the 2018 Form 1099-CAP and Instructions was on Form 1099-CAP, where “CORPORATION’S federal identification no.” and “SHAREHOLDER’S identification no.” is now “CORPORATION’S TIN” and “SHAREHOLDER’S TIN.”

To view the 2018 Form 1099-CAP and Instructions, please click the links below.

2018 Form 1099-CAP

2018 Form 1099-CAP Instructions

Author

Adam Rivera

Adam Rivera is a member of the Regulatory Analysis Team’s Direct Tax division at Sovos. His main areas of focus are Federal and State Tax Withholding and Affordable Care Act (ACA) Reporting. Prior to Sovos, Adam worked as a legislative aide in the Florida House of Representatives. He also has experience in securities law, focusing on securities litigation and researching emerging crowdfunding methods of raising capital. Adam is a member of both the Massachusetts and Florida Bars. He earned his B.A. from the University of Florida and his J.D. from the University of Miami.
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