Instructions For Form 1097-Btc - Bond Tax Credit

An issuer that does not have an EIN should apply for one.

unique identification number is not an account number or

See Form SS-4, Application for Employer Identification

a CUSIP number, such as a self-provided identification

Number.

number. If you checked the first box under Form

1097-BTC issuer, enter “C”.

Recipient's Federal Identification Number

Box 2b. Unique Identifier

Enter the federal identification number, such as an EIN or

social security number, of the recipient of the distributed

The unique identification number is assigned by the Form

(or stripped) credit from the tax credit bond.

1097-BTC issuer and is limited to 39 alphanumeric

characters. It can be the account number, CUSIP number,

Recipient's Name

or any other self-provided identification number.

Enter the name of the recipient of the distributed (or

For a bond issuer filing the 2013 Form 1097-BTC for a

stripped) credit from the tax credit bond. If not an

bond, the unique identification number must start with the

individual, enter the entity's true name (as set forth in the

CUSIP number(s) and may be expanded by the account

legal documents creating it).

number or any other self-provided number(s). If a CUSIP

number was not issued for the bond, the bond issuer may

Recipient's Street Address (Including Apt. No.)

use or devise its own unique identifier. A recipient of a

Enter the street address, city or town, province or state,

Form 1097-BTC that issues its own Form 1097-BTC to

country, and ZIP or foreign postal code of the recipient's

further distribute the credit may use or devise its own

principal office or place of business. Include the suite,

unique identifier using whatever means it deems best.

room, or other unit number after the street address. If the

post office does not deliver mail to the street address and

Box 3. Bond Type

the entity has a P.O. box, show the box number instead.

Enter code “101” for clean renewable energy bonds

issued under section 54. Enter code “199” for all other

Note. Do not use the address of the registered agent for

bonds.

the state in which the recipient is incorporated.

Multiple bond types can be entered on one Form

If the recipient receives its mail in care of a third party

1097-BTC, other than clean renewable energy

(such as an accountant or an attorney), enter for the street

TIP

bonds. Credits from clean renewable energy

address “C/O” followed by the third party's name and

bonds must be reported on a separate Form 1097-BTC.

street address or P.O. box.

Check, as applicable, whether you are the issuer of the

Box 4.

bond or its agent filing the initial 2013 Form 1097-BTC for

the bond or are an entity or a person that received a 2013

Reserved.

Form 1097-BTC for credit(s) that was or should have been

Boxes 5a–5l.

reported.

Enter the amount of credit allowed for each month during

Box 1. Total

the calendar year.

Enter the total amount of credits distributed to the

Note. For new clean renewable energy bonds issued

recipient with respect to the amounts reported in boxes

under section 54C and qualified energy conservation

5a–5l.

bonds, report the credit amount after the 70% limit has

This box should be only filled out when filing Copy A

been applied.

and when the annual statement (Copy B of the form) is

sent to the recipient. See Statement to Recipient, earlier.

Box 6. Comments

Enter any additional information.

Box 2a. Code

Enter the unique identification number code. Enter “A” for

account number, “C” for CUSIP number, and “O” if the

-3-

Instructions for Form 1097-BTC (2013)

Instructions For Form 1097-Btc - Bond Tax Credit - 2013 Page 5

Related Articles

Related forms

Related Categories