The attached PDF file contains the IRS instructions for filing form 2009 1099CAP

Excerpt:

Specific Instructions
File Form 1099-CAP, Changes in Corporate Control and Capital Structure, for shareholders of a corporation if control of the corporation was acquired or it underwent a substantial change in capital structure. Form 1099-CAP is furnished to shareholders who receive cash, stock, or other property from an acquisition of control or a substantial change in capital structure.
When To File
File Form 1099-CAP with the IRS by March 1, 2010 (March 31, 2010, if filed electronically); furnish the statement to shareholders by February 1, 2010.
Special reporting date–clearing organizations.    A corporation must file Form 1099-CAP and furnish a copy to each of its shareholders who receives any stock or other consideration in the transaction and who is not an exempt recipient. A clearing organization, such as the Depository Trust Company (DTC), is not an exempt recipient. The corporation is therefore required to file and furnish a copy of Form 1099-CAP to a clearing organization with respect to shares held by the clearing organization unless it makes a consent election, as discussed below. Furnish Form 1099-CAP to the clearing organization on or before January 5 of the year following the calendar year in which the transaction took place. If you are furnishing the DTC with Forms 1099-CAP, see Notice 2004-9, 2004-04 I.R.B. 334, available at http://www.irs.gov/irb/2004-04_IRB/ar12.html.
Who Must File
Any broker that holds shares on behalf of a TIP    customer in a corporation that the broker knows
or has reason to know based on readily available information has engaged in a transaction of acquisition of.....

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