IRS
2011 What's New Instructions for Form 1099-CAP Section references are to the Internal Revenue Code unless otherwise noted. Department of the Treasury Internal Revenue Service available at http://www.irs.gov/irb/2004-04_IRB/ar12.html. Pilot program for truncating an individual's identifying number on paper payee statements has ended. Filers of Form 1099-CAP must show the shareholder's complete identifying number on all copies of the form. Who Must File Any broker that holds shares on behalf of More1099-B unless the customer is an exempt recipient. Readily ... Go to IRS.gov and enter keyword “Form. Returns ... structure and who is not an exempt recipient. ... Less
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