Issuers of certain tax credit bonds (or their agents) and recipients of Form 1097-BTC from the bond issuer or agent, such as mutual funds or partnerships, who are further distributing the credit must file this form for each tax credit distributed. Current Revision Form 1097-BTC PDF Instructions for Form 1097-BTC (Print Version PDF) Recent Developments None at this time. Other Items You May Find Useful All Form 1097-BTC Revisions About General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G) About Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns Other Current Products Related About Form 1099-INT, Interest Income About Form 1099-OID, Original Issue Discount About Form SS-4, Application for Employer Identification Number (EIN)
