OMB control number

Form 1099-CAP, Changes in Corporate Control and Capital Structure

OMB 1545-1814 · TREAS/IRS.

OMB 1545-1814

Any corporation that undergoes reorganization under Regulation section 1.6043-4 with stock, cash, and other property over $100 million must file Form 1099-CAP with the IRS and shareholders.

The latest form for Form 1099-CAP, Changes in Corporate Control and Capital Structure expires 2029-01-31 and can be found here.