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Federal Free Printable 2018 Form 1097-BTC for 2019 Federal Bond Tax Credit

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Bond Tax Credit
2018 Form 1097-BTC

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 OMB No. 1545-2197 Total 2018 $ 2a Code Form 1097-BTC 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): 5a January 5b February $ $ 5c March 5d April $ $ 5e May 5f June $ $ 5g July 5h August $ $ 5i September 5j October $ $ Issuer of bond or its agent filing 2018 Form 1097-BTC for credit being reported 5k November 5l December $ $ An entity or a person that received or should have received a 2018 Form 1097-BTC and is distributing part or all of that credit to others 6 Form 1097-BTC Bond Tax Credit Cat. No. 54293T Comments www.irs.gov/Form1097BTC For Internal Revenue Service Center File with Form 1096. For Privacy Act and Paperwork Reduction Act Notice, see the 2018 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 OMB No. 1545-2197 Total 2018 $ 2a Code Form 1097-BTC 2b Unique Identifier FORM 1097-BTC ISSUER'S TIN RECIPIENT'S TIN 3 Bond type 4 Copy B RECIPIENT'S name 5a January 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): 5b February $ $ 5c March 5d April $ $ 5e May 5f June $ $ 5g July 5h August $ $ 5i September 5j October $ $ Issuer of bond or its agent filing 2018 Form 1097-BTC for credit being reported 5k November 5l December $ $ An entity or a person that received or should have received a 2018 Form 1097-BTC and is distributing part or all of that credit to others 6 Form 1097-BTC Bond Tax Credit (keep for your records) 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 (see instructions). 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 fourth quarter report. The credits for the fourth quarter will be reported together with the annual aggregate total amount of allowable credits CAUTION provided to you by February 15, 2019. Note: The first three 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 check box 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. Shows 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 OMB No. 1545-2197 Total 2018 $ 2a Code Form 1097-BTC 2b Unique Identifier FORM 1097-BTC ISSUER'S TIN RECIPIENT'S TIN 3 Bond type 4 Copy C RECIPIENT'S name 5a January 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): 5b February $ $ 5c March 5d April $ $ 5e May 5f June $ $ 5g July 5h August $ $ 5i September 5j October $ $ Issuer of bond or its agent filing 2018 Form 1097-BTC for credit being reported 5k November 5l December $ $ An entity or a person that received or should have received a 2018 Form 1097-BTC and is distributing part or all of that credit to others 6 Form 1097-BTC Bond Tax Credit www.irs.gov/Form1097BTC For Payer For Privacy Act and Paperwork Reduction Act Notice, see the 2018 General Instructions for Certain Information Returns. Comments Department of the Treasury - Internal Revenue Service Instructions for Payer To complete Form 1097-BTC, use: • the 2018 General Instructions for Certain Information Returns, and • the 2018 Instructions for Form 1097-BTC. To order these instructions and additional forms, go to www.irs.gov/Form1097BTC. Due dates. Furnish the information shown on Copy B of this form to the recipient on or before the 15th day of the second calendar month after the close of the calendar quarter in which the credit is allowed. For the first three 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 fourth quarter because the fourth quarter amounts are reported with the annual filing. For the annual filing, report the credits for each month in boxes 5a–5l; 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 three 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 three 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. Furnish the information shown on Copy B of this form with the aggregate total amount of allowable credits for the 2018 calendar year to the recipient by February 15, 2019. File Copy A of this form with the IRS by February 28, 2019. If you file electronically, the due date is April 1, 2019. 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 2018-federal-form-1097-btc.pdf, last modified December 2017

More about the Federal Form 1097-BTC Corporate Income Tax Tax Credit TY 2018

We last updated the Bond Tax Credit in February 2019, so this is the latest version of Form 1097-BTC, fully updated for tax year 2018. You can download or print current or past-year PDFs of Form 1097-BTC directly from TaxFormFinder. You can print other Federal tax forms here.


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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 Form 1097-BTC from the Internal Revenue Service in February 2019.

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Form 1097-BTC is a Federal Corporate Income Tax form. States often have dozens of even hundreds of various tax credits, which, unlike deductions, provide a dollar-for-dollar reduction of tax liability. Some common tax credits apply to many taxpayers, while others only apply to extremely specific situations. In most cases, you will have to provide evidence to show that you are eligible for the tax credit, and calculate the amount of the credit to which you are entitled.

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 Form 1097-BTC

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


2018 Form 1097-BTC

2018 Form 1097-BTC

2017 Form 1097-BTC

2017 Form 1097-BTC

2016 Form 1097-BTC

2016 Form 1097-BTC

Bond Tax Credit 2015 Form 1097-BTC

2016 Form 1097-BTC

Bond Tax Credit 2014 Form 1097-BTC

2014 Form 1097-BTC

Bond Tax Credit 2013 Form 1097-BTC

2013 Form 1097-BTC

Bond Tax Credit 2012 Form 1097-BTC

2013 Form 1097-BTC

Bond Tax Credit 2011 Form 1097-BTC

2011 Form 1097-BTC


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