The attached PDF file contains the IRS instructions for filing 2011 Form 1099-CAP.

Excerpt: Section references are to the Internal Revenue Code unless otherwise noted.

"Who Must File

Any broker that holds shares on behalf of a 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 control or substantial change in capital structure must file Form 1099-B unless the customer is an exempt recipient. Readily available information includes information from a clearing organization, such as the DTC. Information is also published on the IRS website. Go to IRS.gov and enter keyword "Form 8806" in the upper right corner.

A domestic corporation that is required to file Form 8806, Information Return for Acquisition of Control or Substantial Change in Capital Structure, must file Form 1099-CAP with the IRS and furnish a copy to each shareholder who receives cash, stock, or other property as a result of the acquisition of control or substantial change in capital structure and who is not an exempt recipient. However, if the corporation can reasonably determine that the receipt of such stock would not cause the shareholder to recognize gain, then the corporation is not required to report the fair market value of any stock provided to a shareholder. Corporations do not file Form 1099-CAP under one of the following conditions.

The attached PDF file contains the IRS instructions for filing 2011 Form 1099-INT and Form 1099-OID.

Excerpt: Section references are to the Internal Revenue Code unless otherwise noted.

"1099-INT

Exempt recipients.

You are not required to file Form 1099-INT for payments made to certain payees including but not limited to a corporation, a tax-exempt organization, any IRA, Archer MSA, Medicare Advantage MSA, health savings account (HSA), a U.S. agency, a state, the District of Columbia, a U.S. possession, a registered securities or commodities dealer, nominees or custodians, brokers, or notional principal contract (swap) dealers. For additional exempt recipients, see Regulations section 1.6049-4 for more information.

Interest excluded from reporting.

You are not required to file Form 1099-INT for interest on an obligation issued by an individual, interest on amounts from sources outside the United States paid outside the United States by a non-U.S. payer or non-U.S. middleman, certain portfolio interest, interest on an obligation issued by an international organization and paid by that organization, and payments made to a foreign beneficial owner or foreign payee. See Regulations section 1.6049-5 for more information.

1099-OID

Original issue discount. OID is the excess of an obligation's stated redemption price at maturity over its issue price (acquisition price for a stripped bond or coupon). A discount of less than 1/4 of 1% of the stated redemption price at maturity, multiplied by the number of full years from the date of issue to maturity, is considered to be zero.

The attached PDF file contains the IRS instructions for filing 2010 Form 1098.
Excerpt: Section references are to the Internal Revenue Code unless otherwise noted.

"Use Form 1098, Mortgage Interest Statement, to report mortgage interest (including points, defined later) of $600 or more received by you during the year in the course of your trade or business from an individual, including a sole proprietor. Report only interest on a mortgage defined on this page. Also use Form 1098 to report mortgage insurance premiums of $600 or more for the calendar year received by you from individuals in the course of your trade or business. See the instructions for box 4 on page 4."

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The attached PDF file contains the IRS instructions for filing 2010 Form 1098-C.
Excerpt: Section references are to the Internal Revenue Code unless otherwise noted.

"Who Must File
A donee organization must file a separate Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes, with the IRS for each contribution of a qualified vehicle that has a claimed value of more than $500. A qualified vehicle is any motor vehicle manufactured primarily for use on public streets, roads, and highways; a boat; or an airplane. However, property held by the donor primarily for sale to customers, such as inventory of a car dealer, is not a qualified vehicle.

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The attached PDF file contains the IRS instructions for filing 2010 Forms 1098-E and 1098-T.

Excerpt: Section references are to the Internal Revenue Code unless otherwise noted.

"Specific Instructions for Form 1098-T
File Form 1098-T, Tuition Statement, if you are an eligible educational institution. You must file for each student you enroll and for whom a reportable transaction is made. Also, if you are an insurer, file Form 1098-T for each individual to whom you made reimbursements or refunds of qualified tuition and related expenses.

Exceptions. You do not have to file Form 1098-T or furnish a statement for:

The attached PDF file contains the IRS instructions for filing 2010 Forms 1099-A and 1099-C.

Excerpt: Section references are to the Internal Revenue Code unless otherwise noted.

"Specific Instructions for Form 1099-A
File Form 1099-A, Acquisition or Abandonment of Secured Property, for each borrower if you lend money in connection with your trade or business and, in full or partial satisfaction of the debt, you acquire an interest in property that is security for the debt, or you have reason to know that the property has been abandoned. You need not be in the business of lending money to be subject to this reporting requirement.

Specific Instructions for Form 1099-C

File Form 1099-C, Cancellation of Debt, for each debtor for whom you canceled a debt owed to you of $600 or more only if:
1. You are an entity described under Who Must File on this page and
2. An identifiable event has occurred. It does not matter whether the actual cancellation is on or before the date of the identifiable event. See When Is a Debt Canceled on page 3."

The attached PDF file contains the IRS instructions for filing 2010 Form 1099-B.

Excerpt: Section references are to the Internal Revenue Code unless otherwise noted.

"A broker or barter exchange must file Form 1099-B, Proceeds From Broker and Barter Exchange Transactions,
for each person:
• For whom the broker has sold (including short sales) stocks, bonds, commodities, regulated futures contracts,
foreign currency contracts (pursuant to a forward contract or regulated futures contract), forward contracts, debt instruments, etc., for cash,
• Who received cash, stock, or other property from a corporation that the broker knows or has reason to know has undergone a reportable change in control or substantial change in capital structure, or
• Who exchanged property or services through a barter exchange."

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The attached PDF file contains the IRS instructions for filing 2010 Form 1099-CAP.

Excerpt: Section references are to the Internal Revenue Code unless otherwise noted.

"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 form an acquisition of control or a substantial change in capital structure."

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The attached PDF file contains the IRS instructions for filing 2010 Form 1099-DIV.

Excerpt: Section references are to the Internal Revenue Code unless otherwise noted.

"File Form 1099-DIV, Dividends and Distributions, for each person:

• To whom you have paid dividends (including capital gain dividends) and other distributions on stock of $10 or more,
• For whom you have withheld and paid any foreign tax on dividends and other distributions on stock,
• For whom you have withheld any federal income tax on dividends under the backup withholding rules, or
• To whom you have paid $600 or more as part of a liquidation.
Dividends
If you make a payment that may be a dividend but you are unable to determine whether any part of the payment is a dividend by the time you must file Form 1099-DIV, the entire payment must be reported as a dividend. See the regulations under section 6042 for a definition of dividends."

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The attached PDF file contains the IRS instructions for filing 2010 Form 1099-G.

Excerpt: Section references are to the Internal Revenue Code unless otherwise noted.

"File Form 1099-G, Certain Government Payments, if, as a unit of a federal, state, or local government, you made payments of unemployment compensation; state or local income tax refunds, credits, or offsets; alternative trade adjustment assistance (ATAA) payments; taxable grants; or agricultural payments. You must also file this form if you received payments on a Commodity Credit Corporation (CCC) loan. The officer or employee of the government unit having control of the payments, received or made, (or the designated officer or employee) must file Form 1099-G."

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