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Instructions for Recipient hyphen and then an account number or other unique identifying
number.
Issuers of certain tax credit bonds or their agents, and recipients of
Form 1097-BTC from the bond issuer or agent who are further If no CUSIP number is available, the account number, or other
distributing the credit, such as brokers, nominees, mutual funds, or unique identifying number by which the bond transaction is tracked by
partnerships, must report to you on at least a quarterly basis and file the issuer, is shown in box 2b.
with the IRS annually on a separate Form 1097-BTC the amount of tax C—CUSIP number
credit you are allowed for each month of the calendar year. A—Account number
Recipient’s taxpayer identification number (TIN). For your O—Any other identifier
protection, this form may show only the last four digits of your TIN Box 2b. Shows the unique identifier assigned by the Form 1097-BTC
(social security number (SSN), individual taxpayer identification issuer, limited to 39 alphanumeric characters.
number (ITIN), adoption taxpayer identification number (ATIN), or
employer identification number (EIN)). However, the issuer has Box 3. Shows the codes for tax credit bonds that are reported on
reported your complete TIN to the IRS. separate Forms 1097-BTC:
You will not receive a separate 4th quarter report. The 101—Clean renewable energy bond
credits for the 4th quarter will be reported together with the 199—Other
▲! annual aggregate total amount of allowable credits Boxes 5a–5l. These boxes show the amount of the credit you are
CAUTION furnished to you on or before the 15th day of the 2nd allowed for the month during the calendar year.
calendar month after the close of the calendar year.
You may be entitled to claim a credit against your income tax
Note: The first 3 quarters reported on the annual report are duplicative liabilities, subject to certain limitations under section 54A(c).
amounts previously reported. You are allowed to take the credit Additionally, clean renewable energy bond credits received from a
amount from each quarter only once. pass-through entity are limited to the income received from the pass-
The checkbox shows if the filer is the issuer of the bond or its agent, through entity. New clean renewable energy bond and qualified
or is an entity or a person that received or should have received this energy conservation bond credits are limited to 70% of the credit
form and is making a further distribution of the credit. amounts determined under section 54A(b); the credit reported on
Box 1. Shows the aggregate total of credits allowed for the calendar Form 1097-BTC is the credit amount after the 70% limit has been
year. applied. For more information, see Form 8912.
Box 2a. Indicates if the unique identification number is your account Box 6. May show any additional information provided by the form
number, the CUSIP number of the bond, or another identifier. For issuer.
filings of Form 1097-BTC by the issuer of the bond or its agent (as Future developments. For the latest information about
indicated by the first checkbox being checked), the first nine developments related to Form 1097-BTC and its instructions, such as
characters of the unique identifier in box 2b must be the CUSIP legislation enacted after they were published, go to
number, if available. For further identification, if necessary or desired www.irs.gov/Form1097BTC.
by the issuer, the CUSIP number can be followed by an optional
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