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Form 1099-CAP & Payment Types to Report

Form:    1099-CAP

Title:    
Changes in Corporate Control and Capital Structure

What to Report:  Information about cash, stock, or other property from an acquisition of control or the substantial change in capital structure of a corporation.

Amounts to Report:  Amounts of stock or property valued at $100 million or more

Due Date to IRS:  February 28*

Due Date to Recipient (unless indicated otherwise):  (To Shareholders) January 31


Payment Types:


  • Acquisition of control
  • Changes in capital structure



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Page Last Reviewed or Updated: 2012-08-04