U.S. Individual Income Tax Return Forms

Instructions for Form 1098-F

Department of the Treasury
Internal Revenue Service

(Rev. December 2019)

Fines, Penalties, and Other Amounts
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.

Reminders

In addition to these specific instructions, you should also
use the current 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.
You can get the general instructions at IRS.gov/
1099GeneralInstructions or IRS.gov/Form1098F.
Continuous-use form and instructions. Form 1098-F
and these instructions have been converted from annual
revision to continuous use. Both the form and instructions
will be updated as needed. For the most recent version,
go to IRS.gov/Form1098F.
Online fillable Copies B and C. To ease statement
furnishing requirements, Copies B and C have been made
fillable online in a PDF format available at IRS.gov/
Form1098F. You can complete these copies online for
furnishing statements to recipients and for retaining in
your own files.

Specific Instructions
Who Must File

A government or governmental entity (including 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 which equals or exceeds an
amount determined by the Secretary that is paid in
relation to any violation of a law or investigation into
potential violation of a law, pursuant to a court order or
agreement (“threshold amount”).
Corrected statements. If there has been a material
change to the original order or an agreement, a corrected
statement must be filed. You can refer to IRS.gov/
1099GeneralInstructions, to assist you in filing corrected
statements.
Dec 30, 2019

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 current General Instructions for Certain
Information Returns.
Truncating payer's TIN on statements to payers.
Pursuant to 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 current 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.
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.

Box 1. Total Amount Required To Be Paid

If the amount required to be paid as a result of the court
order or agreement equals or exceeds the threshold
amount, enter the total amount required to be paid. If this
payer is one of multiple payers/defendants associated
with the court order or agreement, and the aggregate
amount to be paid by all payers equals or exceeds the
threshold amount, enter the total amount of this payer’s
payment liability (individual or joint and several liability). If
the court order or agreement does not identify the Total
amount (this box 1), Restitution/remediation amount
(box 2), or Compliance amount (box 3) required to be paid
as a result of the court order or agreement, and the total
amount required to be paid is expected to be equal to or
exceed the threshold amount, enter the threshold amount
in box 1.

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.

!

CAUTION

Cat. No. 71404E

The amount entered in box 1 may or may not
equal the amount entered in box 2 or box 3, or the
sum of the amounts entered in box 2 plus box 3.

Box 4. Date of Order/Agreement

D—Property or services 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 or services.
E—Payment amount not identified. Use code E to
indicate that the order or agreement identifies a
payment (or the cost to provide property or to provide
services) as restitution, remediation, or an amount
paid to come into compliance with a law, but does not
identify some or all of the aggregate amounts the
payer must pay (or some or all of the aggregate cost to
provide property or to provide services).
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.
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.
I—Payment to third party at the direction of a
government or governmental entity. Use code I if
the court order or agreement requires the payer/
defendant to make a payment to a third party at the
direction of a government or governmental entity.

Enter the date the order was entered by the court or the
agreement was fully executed.

Box 5. Jurisdiction

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

Box 6. Case Number

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

Box 7. 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.

Box 8. Code

Enter one or more of the following codes. Read the code
descriptions carefully to ensure you choose the correct
one(s).
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.

-2-

Instructions for Form 1098-F (Rev. 12-2019)