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Form 1099-CAP

Form name

Changes in Corporate Control and Capital Structure

IRC Section


Link to form

Purpose of form

U.S. payors that are corporations use this form for its shareholders if control of the corporation was acquired or it underwent a substantial change in capital structure.  Filers must furnish Form 1099-CAP to its shareholders who receive cash, stock, or other property from an acquisition of control or substantial change in capital structure.

Information reported on form

  • The name, address, taxpayer identification number and phone number of the corporation,
  • The name, address, and taxpayer identification number of the shareholder,
  • The date of sale/exchange,
  • The aggregate amount received (cash and fair market value of property),
  • The number of shares and classes of stock
  • Please see Form 1099-CAP for all other information required to be reported.

Reporting threshold

Over $1000.

Due date to recipient

(To Shareholders) January 31, (To Clearing Organization) January 5

Due date to IRS (paper filing)

February 28

Due date to IRS (Electronic Filing)

March 31