Instructions for Payer
This statement has been furnished to you by a government,
governmental entity, or nongovernmental entity regarding a suit, court
order, or an agreement with respect to a violation or potential violation
of law. Retain this statement for your records.
Payer’s taxpayer identification number (TIN). For your protection,
this form may show only the last four digits of your TIN (social security
number (SSN), individual taxpayer identification number (ITIN),
adoption taxpayer identification number (ATIN), or employer
identification number (EIN)). However, the issuer has reported your
complete TIN to the IRS.
Box 1. Shows the aggregate amount required to be paid under the
suit, order, or agreement if the amount equals or exceeds $50,000.
Box 2. Shows the total amount required to be paid in relation to the
violation or potential violation of law as stated in the suit, order, or
agreement.
Box 3. Shows the amount identified in the suit, order, or agreement to
be paid as restitution or remediation.
Box 4. Shows the amount identified in the suit, order, or agreement to
be paid to come into compliance with a law.
Box 5. Shows the date the suit, order, or agreement became binding
under applicable law.
Box 6. Shows the name of the court, or any other entity, that entered
the order or approved the agreement, if applicable.
Box 7. Shows the case number associated with the order or an
agreement, if applicable.
Box 8. Provides a case name or names of the parties to the suit,
order, or agreement.
Box 9. Code.
A—Multiple payments.
B—Multiple payers.
C—Multiple payees.
D—Provision of services or provision of property required.
E—Payment amount not identified.
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 www.irs.gov/Form1098F.
Free File Program. Go to www.irs.gov/FreeFile to see if you qualify
for no-cost online federal tax preparation, e-filing, and direct deposit
or payment options.