Instr for Form 1098-F

2019

Instructions for Form 1098-F

Department of the Treasury
Internal Revenue Service

Fines, Penalties, and Other Amounts
requirement to furnish a statement to the payer, see part
M in the 2019 General Instructions for Certain Information
Returns.

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

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/
Form1098F.

What's New
New Form 1098-F and Instructions for Form 1098-F.
This is a new form required by section 6050X, enacted in
section 13306 of P.L. 115-97, the Tax Cuts and Jobs Act
(TCJA), requiring reporting of certain fines, penalties, and
other amounts.

Reminders

In addition to these specific instructions, you should also
use the 2019 General Instructions for Certain 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.
• Penalties.
• Other general topics.
You can get the general instructions at IRS.gov/
1099GeneralInstructions or IRS.gov/Form1098F.

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.
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.

Box 1. Total Amount Required To Be Paid

Enter the total amount required to be paid as a result of
the court order or agreement.

Box 2. Restitution/Remediation Amount

Enter the amount identified in the court order or
agreement as restitution or remediation.

Box 3. Compliance Amount

Enter the amount identified in the court order or
agreement as required to be paid to come into compliance
with any law.

Specific Instructions

!

Who Must File

A government or governmental entity and certain
nongovernmental entities that exercise self-regulatory
powers must file a separate Form 1098-F, Fines,
Penalties, and Other Amounts, with the IRS for each fine,
penalty, or other amount in excess of an amount
determined by the Secretary that is paid in relation to any
violation of law or investigation into potential violation of
law, pursuant to a court order or agreement.
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.
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
Feb 22, 2019

Truncating payer's TIN on statements to payers.
Pursuant to Treasury 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 2019 General
Instructions for Certain Information Returns.

The box 1 amount may or may not equal box 2 or
3 individually or combined.

CAUTION

Box 4. Date of Order/Agreement

Enter the date the order was entered by the court or the
agreement was fully executed.

Box 5. Jurisdiction

Enter the name of the court that entered the order or
approved the agreement, if applicable.

Box 6. Case Number

Enter the case number associated with the court order or
agreement, if applicable.

Box 7. Name or Description of Matter/Suit/
Agreement

Enter a name or description to identify the underlying case
or matter to which the court order or agreement relates.

Cat. No. 71404E

Box 8. Code

E—Payment to third party other than government
or governmental entity. Use code E if the court order
or agreement requires the payer/defendant to make a
payment to a third party other than a government or
governmental entity.
F—Paid in full as of time of filing. Use code F if, at
the time of filing, the payer/defendant has paid the
total amount required to be paid as reported in box 1.
G—No payment received as of time of filing. Use
code G if, at the time of filing, no payment has been
received from the payer/defendant.
H—Deferred prosecution agreement. Use code H if
the payer/defendant has entered into a deferred
prosecution agreement relating to the matter/suit/
agreement referred to in box 8.

Enter one or more of the following codes.
A—Multiple payments. Use code A to indicate if
multiple payments have been or will be made to satisfy
the total amount required to be paid as stated in the
court order or agreement.
B—Multiple payers/defendants. Use code B to
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.
D—Property required to be acquired,
constructed, or transferred under the court order
or agreement. Use code D to indicate that the court
order or agreement requires the payer/defendant to
acquire, construct, or transfer property.

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Instructions for Form 1098-F (2019)