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Federal Free Printable Form 1097-BTC (Rev. December 2019) for 2022 Federal Bond Tax Credit

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Bond Tax Credit
Form 1097-BTC (Rev. December 2019)

5050 VOID CORRECTED FORM 1097-BTC ISSUER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no. 1 Total OMB No. 1545-2197 Form 1097-BTC $ 2a Code (Rev. December 2019) For calendar year 20 2b Unique identifier FORM 1097-BTC ISSUER’S TIN RECIPIENT’S TIN 3 Bond type 4 Copy A RECIPIENT’S name Street address (including apt. no.) City or town, state or province, country, and ZIP or foreign postal code Form 1097-BTC issuer is (check one): Issuer of bond or its agent filing current year Form 1097-BTC for credit being reported An entity or a person that received or should have received a current year Form 1097-BTC and is distributing part or all of that credit to others Form 1097-BTC (Rev. 12-2019) Bond Tax Credit Cat. No. 54293T 5a January 5b February $ $ 5c March 5d April $ $ 5e May 5f June $ $ 5g July 5h August $ $ 5i September 5j October $ $ 5k November 5l December $ $ 6 Comments www.irs.gov/Form1097BTC For Internal Revenue Service Center File with Form 1096. For Privacy Act and Paperwork Reduction Act Notice, see the current General Instructions for Certain Information Returns. Department of the Treasury - Internal Revenue Service Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page CORRECTED (if checked) FORM 1097-BTC ISSUER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no. 1 Total OMB No. 1545-2197 Form 1097-BTC $ 2a Code (Rev. December 2019) For calendar year 20 2b Unique identifier FORM 1097-BTC ISSUER’S TIN RECIPIENT’S TIN 3 Bond type 4 Copy B RECIPIENT’S name Street address (including apt. no.) City or town, state or province, country, and ZIP or foreign postal code Form 1097-BTC issuer is: Issuer of bond or its agent filing current year Form 1097-BTC for credit being reported An entity or a person that received or should have received a current year Form 1097-BTC and is distributing part or all of that credit to others Form 1097-BTC (Rev. 12-2019) Bond Tax Credit (keep for your records) 5a January 5b February $ $ 5c March 5d April $ $ 5e May 5f June $ $ 5g July 5h August $ $ 5i September 5j October $ $ 5k November 5l December $ $ 6 Comments www.irs.gov/Form1097BTC For Recipient This is important tax information and is being furnished to the IRS. If you are required to file a return, a negligence penalty or other sanction may be imposed on you if an amount of tax credit exceeding the amount reported on this form is claimed on your income tax return. Department of the Treasury - Internal Revenue Service Instructions for Recipient Issuers of certain tax credit bonds or their agents, and recipients of Form 1097-BTC from the bond issuer or agent who are further distributing the credit, such as brokers, nominees, mutual funds, or partnerships, must report to you on at least a quarterly basis and file with the IRS annually on a separate Form 1097-BTC the amount of tax credit you are allowed for each month of the calendar year. Recipient’s taxpayer identification number (TIN). For your protection, this form may show only the last four digits of your TIN (social security number (SSN), individual taxpayer identification number (ITIN), adoption taxpayer identification number (ATIN), or employer identification number (EIN)). However, the issuer has reported your complete TIN to the IRS. You will not receive a separate 4th quarter report. The credits for the 4th quarter will be reported together with the annual aggregate total amount of allowable credits CAUTION furnished to you on or before the 15th day of the 2nd calendar month after the close of the calendar year. ! ▲ Note: The first 3 quarters reported on the annual report are duplicative amounts previously reported. You are allowed to take the credit amount from each quarter only once. The checkbox shows if the filer is the issuer of the bond or its agent, or is an entity or a person that received or should have received this form and is making a further distribution of the credit. Box 1. Shows the aggregate total of credits allowed for the calendar year. Box 2a. Indicates if the unique identification number is your account number, the CUSIP number of the bond, or another identifier. For filings of Form 1097-BTC by the issuer of the bond or its agent (as indicated by the first checkbox being checked), the first nine characters of the unique identifier in box 2b must be the CUSIP number, if available. For further identification, if necessary or desired by the issuer, the CUSIP number can be followed by an optional hyphen and then an account number or other unique identifying number. If no CUSIP number is available, the account number, or other unique identifying number by which the bond transaction is tracked by the issuer, is shown in box 2b. C—CUSIP number A—Account number O—Any other identifier Box 2b. Shows the unique identifier assigned by the Form 1097-BTC issuer, limited to 39 alphanumeric characters. Box 3. Shows the codes for tax credit bonds that are reported on separate Forms 1097-BTC: 101—Clean renewable energy bond 199—Other Boxes 5a–5l. These boxes show the amount of the credit you are allowed for the month during the calendar year. You may be entitled to claim a credit against your income tax liabilities, subject to certain limitations under section 54A(c). Additionally, clean renewable energy bond credits received from a pass-through entity are limited to the income received from the passthrough entity. New clean renewable energy bond and qualified energy conservation bond credits are limited to 70% of the credit amounts determined under section 54A(b); the credit reported on Form 1097-BTC is the credit amount after the 70% limit has been applied. For more information, see Form 8912. Box 6. May show any additional information provided by the form issuer. Future developments. For the latest information about developments related to Form 1097-BTC and its instructions, such as legislation enacted after they were published, go to www.irs.gov/Form1097BTC. VOID CORRECTED FORM 1097-BTC ISSUER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no. 1 Total OMB No. 1545-2197 Form 1097-BTC $ 2a Code (Rev. December 2019) For calendar year 20 2b Unique identifier FORM 1097-BTC ISSUER’S TIN RECIPIENT’S TIN 3 Bond type 4 Copy C RECIPIENT’S name Street address (including apt. no.) City or town, state or province, country, and ZIP or foreign postal code Form 1097-BTC issuer is (check one): Issuer of bond or its agent filing current year Form 1097-BTC for credit being reported An entity or a person that received or should have received a current year Form 1097-BTC and is distributing part or all of that credit to others Form 1097-BTC (Rev. 12-2019) Bond Tax Credit 5a January 5b February $ $ 5c March 5d April $ $ 5e May 5f June $ $ 5g July 5h August $ $ 5i September 5j October $ $ 5k November 5l December $ $ 6 For Payer For Privacy Act and Paperwork Reduction Act Notice, see the current General Instructions for Certain Information Returns. Comments www.irs.gov/Form1097BTC Department of the Treasury - Internal Revenue Service Instructions for Payer To complete Form 1097-BTC, use: • The current General Instructions for Certain Information Returns, and • The current Instructions for Form 1097-BTC. To order these instructions and additional forms, go to www.irs.gov/Form1097BTC. Filing and furnishing. Furnish the information shown on Copy B of this form to the recipient on or before the 15th day of the 2nd calendar month after the close of the calendar quarter in which the credit is allowed. For the first 3 quarters, report to the recipient only the amounts for the months of the applicable quarter. Box 1 should not be completed and box 6 is optional. You are not required to furnish a separate report solely for the 4th quarter because the 4th quarter amounts are reported with the annual filing. For the annual filing, report the credits for each month in boxes 5a–5l, report the total of those amounts in box 1, and complete the rest of the form as applicable. If any amounts previously furnished for the first 3 quarters need to be corrected, report the correct amounts for the annual reporting and explain the correction to the recipient; no explanation is required for the IRS filing. For the report furnished to the recipient (quarterly or annual), you may use Copy B or your own substitute statement reporting all the same applicable information (the reporting for the first 3 quarters may be furnished electronically). The IRS encourages Form 1097-BTC issuers to provide the credit information to the recipient monthly, if applicable, and as soon after the end of the month in which a credit arises as possible. For filing and furnishing instructions, and to request filing or furnishing extensions, see the current General Instructions for Certain Information Returns. To file electronically, you must have software that generates a file according to the specifications in Pub. 1220. Need help? If you have questions about reporting on Form 1097-BTC, call the information reporting customer service site toll free at 866-455-7438 or 304-263-8700 (not toll free). Persons with a hearing or speech disability with access to TTY/TDD equipment can call 304-579-4827 (not toll free).
Extracted from PDF file 2021-federal-1097-btc.pdf, last modified November 2019

More about the Federal 1097-BTC Corporate Income Tax TY 2021

We last updated the Bond Tax Credit in April 2022, so this is the latest version of 1097-BTC, fully updated for tax year 2021. You can download or print current or past-year PDFs of 1097-BTC directly from TaxFormFinder. You can print other Federal tax forms here.

Other Federal Corporate Income Tax Forms:

TaxFormFinder has an additional 774 Federal income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
1040 (Schedule B) Interest and Ordinary Dividends
941 (Schedule B) Report of Tax Liability for Semiweekly Schedule Depositors
1041 (Schedule D) Capital Gains and Losses
Form 4684 Casualties and Thefts
Form 1040 U.S. Individual Income Tax Return

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Form Sources:

The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal 1097-BTC from the Internal Revenue Service in April 2022.

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About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of Federal 1097-BTC

We have a total of eleven past-year versions of 1097-BTC in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2021 1097-BTC

Form 1097-BTC (Rev. December 2019)

2020 1097-BTC

Form 1097-BTC (Rev. December 2019)

2019 1097-BTC

2019 Form 1097-BTC

2018 1097-BTC

2018 Form 1097-BTC

2017 1097-BTC

2017 Form 1097-BTC

2016 1097-BTC

2016 Form 1097-BTC

Bond Tax Credit 2015 1097-BTC

2016 Form 1097-BTC

Bond Tax Credit 2014 1097-BTC

2014 Form 1097-BTC

Bond Tax Credit 2013 1097-BTC

2013 Form 1097-BTC

Bond Tax Credit 2012 1097-BTC

2013 Form 1097-BTC

Bond Tax Credit 2011 1097-BTC

2011 Form 1097-BTC


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