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Department of the Treasury
Internal Revenue Service
Instructions for Form 1098-F

(Rev. December 2019)
Fines, Penalties, and Other Amounts

Section references are to the Internal Revenue Code Statements to be furnished to payers. If you are
unless otherwise noted. required to file Form 1098-F, you must provide a
statement to the payer. For more information about the
Future Developments requirement to furnish a statement to the payer, see part
For the latest information about developments related to M in the current General Instructions for Certain
Form 1098-F and its instructions, such as legislation Information Returns.
enacted after they were published, go to IRS.gov/
Form1098F. Truncating payer's TIN on statements to payers.
Pursuant to Regulations section 301.6109-4, all filers of
Reminders this form may truncate a payer’s TIN (social security
In addition to these specific instructions, you should also number (SSN), individual taxpayer identification number
use the current General Instructions for Certain (ITIN), adoption taxpayer identification number (ATIN), or
Information Returns. Those general instructions include employer identification number (EIN)) on statements to
information about the following topics. payers. Truncation is not allowed on any documents the
• Who must file. filer files with the IRS. A filer’s TIN may not be truncated
• When and where to file. on any form. See part J in the current General Instructions
• Electronic reporting. for Certain Information Returns.
• Corrected and void returns. Filer’s name, address, and telephone number box.
• Statements to recipients. Enter the name, address, and telephone number of the
• Taxpayer identification numbers (TINs). filer of Form 1098-F. Use this same name and address on
• Backup withholding. Form 1096.
• Penalties.
• Other general topics. Payer's name and address boxes. Enter the name and
address, in the appropriate boxes, of the person with
You can get the general instructions at IRS.gov/ respect to whom Form 1098-F is filed.
1099GeneralInstructions or IRS.gov/Form1098F.
Box 1. Total Amount Required To Be Paid
Continuous-use form and instructions. Form 1098-F If the amount required to be paid as a result of the court
and these instructions have been converted from annual order or agreement equals or exceeds the threshold
revision to continuous use. Both the form and instructions amount, enter the total amount required to be paid. If this
will be updated as needed. For the most recent version, payer is one of multiple payers/defendants associated
go to IRS.gov/Form1098F. with the court order or agreement, and the aggregate
Online fillable Copies B and C. To ease statement amount to be paid by all payers equals or exceeds the
furnishing requirements, Copies B and C have been made threshold amount, enter the total amount of this payer’s
fillable online in a PDF format available at IRS.gov/ payment liability (individual or joint and several liability). If
Form1098F. You can complete these copies online for the court order or agreement does not identify the Total
furnishing statements to recipients and for retaining in amount (this box 1), Restitution/remediation amount
your own files. (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
Specific Instructions
exceed the threshold amount, enter the threshold amount
Who Must File in box 1.

A government or governmental entity (including certain Box 2. Restitution/Remediation Amount
nongovernmental entities that exercise self-regulatory
Enter the amount identified in the court order or
powers) must file a separate Form 1098-F, Fines,
agreement as restitution or remediation.
Penalties, and Other Amounts, with the IRS for each fine,
penalty, or other amount which equals or exceeds an Box 3. Compliance Amount
amount determined by the Secretary that is paid in
Enter the amount identified in the court order or
relation to any violation of a law or investigation into
agreement as required to be paid to come into compliance
potential violation of a law, pursuant to a court order or
with any law.
agreement (“threshold amount”).
The amount entered in box 1 may or may not
Corrected statements. If there has been a material
equal the amount entered in box 2 or box 3, or the
change to the original order or an agreement, a corrected CAUTION!
sum of the amounts entered in box 2 plus box 3.
statement must be filed. You can refer to IRS.gov/
1099GeneralInstructions, to assist you in filing corrected
statements.

Dec 30, 2019 Cat. No. 71404E

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Box 4. Date of Order/Agreement D—Property or services required to be acquired,
Enter the date the order was entered by the court or the constructed, or transferred under the court order
agreement was fully executed. or agreement. Use code D to indicate that the court
order or agreement requires the payer/defendant to
Box 5. Jurisdiction acquire, construct, or transfer property or services.
Enter the name of the court, or any other entity, that E—Payment amount not identified. Use code E to
entered the order or approved the agreement, if indicate that the order or agreement identifies a
applicable. payment (or the cost to provide property or to provide
services) as restitution, remediation, or an amount
Box 6. Case Number paid to come into compliance with a law, but does not
identify some or all of the aggregate amounts the
Enter the case number associated with the court order or
payer must pay (or some or all of the aggregate cost to
agreement, if applicable.
provide property or to provide services).
Box 7. Name or Description of Matter/Suit/ F—Paid in full as of time of filing. Use code F if, at
Agreement the time of filing, the payer/defendant has paid the
total amount required to be paid as reported in box 1.
Enter a name or description to identify the underlying case G—No payment received as of time of filing. Use
or matter to which the court order or agreement relates. code G if, at the time of filing, no payment has been
received from the payer/defendant.
Box 8. Code
H—Deferred prosecution agreement. Use code H if
Enter one or more of the following codes. Read the code the payer/defendant has entered into a deferred
descriptions carefully to ensure you choose the correct prosecution agreement relating to the matter/suit/
one(s). agreement referred to in box 8.
A—Multiple payments. Use code A to indicate if I—Payment to third party at the direction of a
multiple payments have been or will be made to satisfy government or governmental entity. Use code I if
the total amount required to be paid as stated in the the court order or agreement requires the payer/
court order or agreement. defendant to make a payment to a third party at the
B—Multiple payers/defendants. Use code B to direction of a government or governmental entity.
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)

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