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Form 1099-CAP, Changes in Corporate Control and Capital Structure

File Form 1099-CAP for shareholders of a corporation if control of the corporation was acquired or it underwent a substantial change in capital structure. Form 1099-CAP is furnished to shareholders who receive cash, stock, or other property from an acquisition of control or a substantial change in capital structure.


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Form 1099-CAP
Instructions for 1099-CAP (HTML)

General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)


Other Items You May Find Useful:

All Form 1099-CAP Revisions

Publication 542, Corporations

Other Current Products


Comment on Form 1099-CAP

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Page Last Reviewed or Updated: 2012-12-04