Federal Bond Tax Credit

Bond Tax Credit
Form 1097-BTC (Rev. April 2025)
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. April 2025)
For calendar year

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. 4-2025)

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

For filing information,
Privacy Act, and
Paperwork Reduction
Act Notice, see the
General Instructions
for Certain
Information Returns.
www.irs.gov/Form1099

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. April 2025)
For calendar year

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. 4-2025)

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.
Free File Program. Go to www.irs.gov/FreeFile to see if you qualify
for no-cost online federal tax preparation, e-filing, and direct deposit
or payment options.