File this form for shareholders of a corporation if control of the corporation was acquired or it underwent a substantial change in capital structure. This form is furnished to shareholders who receive cash, stock, or other property from an acquisition of control or a substantial change in capital structure. Current revision Form 1099-CAP PDF Instructions for 1099-CAP (Print version PDF) Recent developments None at this time. Other items you may find useful All Form 1099-CAP revisions About General Instructions for Certain Information Returns Notice 2004-9, Information Reporting Relating to Corporate Inversions Online ordering for information returns and employer returns About Publication 542, Corporations Other current products Related items About General Instructions for Certain Information Returns About Form 8806, Information Return for Acquisition of Control or Substantial Change in Capital Structure
