Instructions For Form 1097-Btc Draft - Bond Tax Credit

Caution: DRAFT—NOT FOR FILING

This is an early release draft of an IRS tax form, instructions, or publication,

which the IRS is providing for your information as a courtesy. Do not file

draft forms. Also, do not rely on draft instructions and publications for

filing. We generally do not release drafts of forms until we believe we have

incorporated all changes. However, unexpected issues sometimes arise, or

legislation is passed, necessitating a change to a draft form. In addition,

forms generally are subject to OMB approval before they can be officially

released. Drafts of instructions and publications usually have at least some

changes before being officially released.

Early releases of draft forms and instructions are at IRS.gov/draftforms.

Please note that drafts may remain on IRS.gov even after the final release is

posted at IRS.gov/downloadforms, and thus may not be removed until there

is a new draft for the subsequent revision. All information about all revisions

of all forms, instructions, and publications is at IRS.gov/formspubs.

Almost every form and publication also has its own easily accessible

information page on IRS.gov. For example, the Form 1040 page is at

IRS.gov/form1040; the Form W-2 page is at IRS.gov/w2; the Publication 17

page is at IRS.gov/pub17; the Form W-4 page is at IRS.gov/w4; the Form

8863 page is at IRS.gov/form8863; and the Schedule A (Form 1040) page is

at IRS.gov/schedulea. If typing in the links above instead of clicking on

them: type the link into the address bar of your browser, not in a Search box;

the text after the slash must be lowercase; and your browser may require the

link to begin with “ Note that these are shortcut links that will

automatically go to the actual link for the page.

If you wish, you can submit comments about draft or final forms,

instructions, or publications on the

Comment on Tax Forms and Publications

page on IRS.gov. We cannot respond to all comments due to the high

volume we receive, but we will carefully consider each one. Please note that

we may not be able to consider many suggestions until the subsequent

revision of the product.

Instructions For Form 1097-Btc Draft - Bond Tax Credit - 2014