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.
