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Instruções Form 1098-F

Instruções para o formulário 1098-F, multas, penalidades e outros valores

Rev. Janeiro 2022

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Department of the Treasury  
Internal Revenue Service  
Instructions for Form 1098-F  
Fines, Penalties, and Other Amounts  
(Rev. January 2022)  
Section references are to the Internal Revenue Code  
unless otherwise noted.  
order (order), or agreement with respect to any violation of  
a law or the investigation or inquiry into the potential  
violation of a law, if the aggregate amount involved in all  
suits, orders, or agreements equals or exceeds an  
amount determined by the Secretary (“threshold  
amount”). The amount required to be paid includes costs  
to provide services or to provide property. A separate  
Form 1098-F must be filed with respect to each payer that  
is a party to the suit, order, or agreement.  
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.  
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/  
What’s New  
Under the regulations, on the date it was published on  
January 19, 2021, in the Federal Register, the threshold  
amount is $50,000. Reporting is required for a suit, order,  
or agreement that becomes binding on or after January 1,  
2022. See T.D. 9946, available at IRS.gov/TD9946.  
Box 2 now shows the amount to be paid for the  
violation or potential violation of a law. See Box 2. Amount  
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.  
Reminders  
In addition to these specific instructions, you should also  
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.  
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.  
Penalties.  
Other general topics.  
You can get the general instructions at IRS.gov/  
Box 1. Total Amount To Be Paid Pursuant to the  
Suit, Order, or Agreement  
Continuous-use form and instructions. Form 1098-F  
and these instructions are 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.  
If the aggregate amount required to be paid pursuant to a  
suit, order, or agreement to, or at the direction of, a  
government or governmental entity in relation to the  
violation of a law, or for the investigation or inquiry into the  
potential violation of a law, equals or exceeds $50,000,  
enter the total amount required to be paid pursuant to the  
suit, order, or agreement. This rule applies regardless of  
whether any separate amount required to be paid  
pursuant to a suit, order, or agreement is less than the  
threshold amount. This rule also applies if the aggregate  
amount of all suits, orders, or agreements relating to the  
same violation, investigation, or inquiry equals or exceeds  
the threshold amount.  
Specific Instructions  
Payment amount not identified. If the suit, order, or  
agreement does not identify some or all of the total  
amount to be paid for the violation of a law or the  
Who Must File  
The appropriate official of a government or governmental  
entity (including a nongovernmental entity treated as a  
governmental entity) must file Form 1098-F, Fines,  
Penalties, and Other Amounts. The Form 1098-F reports  
the amount required to be paid pursuant to a suit, court  
investigation, or inquiry into the potential violation of a law,  
and the government or governmental entity reasonably  
expects the aggregate amount of the payment pursuant to  
Dec 16, 2021  
Cat. No. 71404E  
the suit, order, or agreement to equal or exceed $50,000,  
enter $50,000. Enter code E in box 9.  
Box 1. Total Amount To Be Paid Pursuant to the Suit,  
Order, or Agreement. Total Amount $230,000 ($40,000 +  
$80,000 + $50,000 + $60,000)  
Multiple payers. If, under the suit, order, or agreement,  
the aggregate amount to be paid by multiple payers for  
the violation of a law or the investigation or inquiry into the  
potential violation of a law equals or exceeds $50,000,  
enter this payer’s individual and joint and several payment  
liability. Enter code B in box 9. Do not file a Form 1098-F  
with respect to any person that does not have a payment  
obligation or obligation for costs to provide services or to  
provide property.  
Box 2. Amount To Be Paid for Violation or Potential  
Violation $40,000  
Box 3. Restitution/Remediation Amount $130,000  
($80,000 + $50,000)  
Box 4. Compliance Amount $60,000  
Box 5. Date of Order/Agreement  
Enter the date the order was entered by the court or the  
agreement was fully executed.  
Box 2. Amount To Be Paid for Violation or  
Potential Violation  
Enter the amount required to be paid for the violation,  
investigation, or inquiry into the potential violation of a law.  
If some or all of the amount to be paid for the violation or  
potential violation of a law is not identified, leave box 2  
blank and enter code E in box 9.  
Box 6. Court or Entity  
Enter the name of the court, or any other entity, that  
entered the order or approved the agreement, if  
applicable.  
Box 7. Case Number  
Enter the case number associated with the court order or  
agreement, if applicable.  
Box 3. Restitution/Remediation Amount  
Enter the amount required to be paid (or costs to provide  
property or to provide services), as a result of the suit,  
order, or agreement, which constitutes restitution or  
remediation. If some or all of the amount to be paid as  
restitution or remediation is not identified, leave box 3  
blank and enter code E in box 9.  
Box 8. Case Name or Names of Parties to Suit,  
Order, or Agreement  
Enter the case name or names of parties to suit, order, or  
agreement.  
Box 9. Code  
Enter one or more of the following codes. Read the code  
descriptions carefully to ensure you choose the correct  
one(s).  
Box 4. Compliance Amount  
Enter the amount required to be paid (or costs to provide  
property or to provide services), as a result of the suit,  
order, or agreement, for the purpose of coming into  
compliance with a law. If some or all of the amount to be  
paid to come into compliance with a law is not identified,  
leave box 4 blank and enter code E in box 9.  
A—Multiple payments. Use code A if the payer has  
made or is obligated to make multiple payments to  
satisfy the total payment required by the suit, order, or  
agreement.  
B—Multiple payers. Use code B if multiple payers  
have a payment obligation pursuant to the suit, order,  
or agreement.  
The amount entered in box 1 may or may not  
equal the amount entered in box 2, box 3, or  
!
CAUTION  
box 4, or the sum of box 2 plus box 3 plus box 4.  
C—Multiple payees. Use code C if there are multiple  
payees pursuant to the suit, order, or agreement.  
D—Provision of services or provision of property  
required. Use code D if the suit, order, or agreement  
requires the payer to provide services or to provide  
property.  
Example. Corporation A enters into an agreement with  
State Y's environmental enforcement agency (Agency) for  
violating state environmental laws. Pursuant to the  
agreement, Corp. A pays $40,000 to Agency in civil  
penalties, $80,000 in restitution for the environmental  
harm that the Corp. A has caused, $50,000 for  
remediation of contaminated sites, and $60,000 to  
conduct comprehensive upgrades to Corp. A's operations  
to come into compliance with the state environmental  
laws.  
E—Payment amount not identified. Use code E if  
the suit, order, or agreement does not identify some or  
all of the amount required to be paid for the violation,  
investigation, or inquiry, or if it identifies a payment as  
restitution, remediation, or an amount paid to come  
into compliance with a law but does not identify some  
or all of the aggregate amount the payer must pay. In  
addition, use code E if the suit, order, or agreement  
does not identify some or all of the amount to be paid  
to provide property or to provide services.  
Pursuant to the settlement agreement, the aggregate  
amount Corp. A is required to pay to, or at the direction of  
Agency, for the violation or potential violation of State Y  
law exceeds $50,000. Therefore, an appropriate  
government official of Agency must file Form 1098-F.  
Agency will complete the Form 1098-F as follows:  
-2-  
Instructions for Form 1098-F (Rev. 01-2022)