Section 6050X- Reporting

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2019

Instructions for Form 1098-F

Department of the Treasury
Internal Revenue Service

Fines, Penalties, and Other Amounts

DRAFT AS OF
August 29, 2018

Section references are to the Internal Revenue Code unless otherwise
noted.

Future Developments

For the latest information about developments related to Form 1098-F
and its instructions, such as legislation enacted after they were
published, go to IRS.gov/Form1098F.

What's New

New Form 1098-F and Instructions for Form 1098-F. This is a new
form required by section 6050X, which was enacted in section 13306 of
Public Law 115-97, the Tax Cuts and Jobs Act (TCJA), and which
requires the reporting of certain fines, penalties, and other amounts.

Reminders

In addition to these specific instructions, you should also use the 2019
General Instructions for Certain Information Returns. Those general
instructions include information about the following topics.
Who must file.
When and where to file.
Electronic reporting.
Corrected and void returns.
Statements to recipients.
Taxpayer identification numbers (TINs).
Backup withholding.
Penalties.
Other general topics.

Payer's name and address boxes. Enter the name and address, in
the appropriate boxes, of the person with respect to whom Form 1098-F
is filed. Be careful to enter the filer's and payer's information in the proper
boxes.

Box 1. Total Amount Required To Be Paid

Enter the total amount required to be paid as a result of the court order or
agreement.

Box 2. Restitution/Remediation Amount

Enter the amount identified in the court order or agreement as restitution
or remediation.

Box 3. Compliance Amount

Enter the amount identified in the court order or agreement as required
to be paid to come into compliance with any law.
The box 1 amount may or may not equal box 2 or 3 individually
or combined.

!

CAUTION

Box 4. Date of Order/Agreement
Enter the date the order was entered by the court or the agreement was
fully executed.

Box 5.
Reserved for future use.

You can get the general instructions at IRS.gov/
1099GeneralInstructions or IRS.gov/Form1098F.

Box 6. Jurisdiction

Specific Instructions

Enter the name of the court that entered the order or approved the
agreement, if applicable.

Box 7. Case Number

Who Must File
A government or governmental entity and certain nongovernmental
entities that exercise self-regulatory powers must file a separate Form
1098-F, Fines, Penalties, and Other Amounts, with the IRS for each fine,
penalty, or other amount in excess of an amount determined by the
Secretary that is paid in relation to any violation of law or investigation
into potential violation of law, pursuant to a court order or agreement.
Online fillable forms. You may fill out the form, found online at
IRS.gov/Form1098F, and send Copy B to the payer. For filing with the
IRS, follow your usual procedures for filing electronically if you are filing
250 or more forms. If you are filing this form on paper due to a low
volume of payers, for this form only, you may send in the
black-and-white Copy A with a Form 1096 that you print from the IRS
website.
Statements to be furnished to payers. If you are required to file Form
1098-F, you must provide a statement to the payer. For more information
about the requirement to furnish a statement to the payer, see part M in
the 2019 General Instructions for Certain Information Returns.
Truncating payer's TIN on statements to payers. Pursuant to
Treasury Regulations section 301.6109-4, all filers of this form may
truncate a payer’s TIN (social security number (SSN), individual taxpayer
identification number (ITIN), adoption taxpayer identification number
(ATIN), or employer identification number (EIN)) on statements to
payers. Truncation is not allowed on any documents the filer files with
the IRS. A filer’s TIN may not be truncated on any form. See part J in the
2019 General Instructions for Certain Information Returns.
Filer’s name, address, and telephone number box. Enter the name,
address, and telephone number of the filer of Form 1098-F. Use this
same name and address on Form 1096.

Aug 29, 2018

Enter the case number associated with the court order or agreement, if
applicable.

Box 8. Name or Description of Matter/Suit/
Agreement
Enter a name or description to identify the underlying case or matter to
which the court order or agreement relates.

Boxes 9–11. Code
Enter one or more of the following codes.
A—Multiple payments. Use code A to indicate if multiple
payments have been or will be made to satisfy the total amount
required to be paid as stated in the court order or agreement.
B—Multiple payers/defendants. Use code B to indicate that there
are multiple payers/defendants associated with the court order or
agreement.
C—Multiple payees. Use code C to indicate that there are multiple
payees associated with the court order or agreement.
D—Property required to be acquired, constructed, or
transferred under the court order or agreement. Use code D to
indicate that the court order or agreement requires the payer/
defendant to acquire, construct, or transfer property.
E—Payment to third party other than government or
governmental entity. Use code E if the court order or agreement
requires the payer/defendant to make a payment to a third party
other than a government or governmental entity.
F—Paid in full as of time of filing. Use code F if, at the time of
filing, the payer/defendant has paid the total amount required to be
paid as reported in box 1.

Cat. No. 71404E

G—No payment received as of time of filing. Use code G if, at
the time of filing, no payment has been received from the payer/
defendant.

H—Deferred prosecution agreement. Use code H if the payer/
defendant has entered into a deferred prosecution agreement
relating to the matter/suit/agreement referred to in box 8.

DRAFT AS OF
August 29, 2018

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Instructions for Form 1098-F (2019)