Instructions for Payer
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CAUTION
Filing Form 1097-BTC is voluntary for 2011.
General and specific form instructions are provided as
separate products. The products you should use are the
General Instructions for Certain Information Returns and
the Instructions for Form 1097-BTC. A chart in the
general instructions gives a quick guide to which form
must be filed to report a particular payment. To order
these instructions and additional forms, visit IRS.gov or
call 1-800-TAX-FORM (1-800-829-3676).
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CAUTION
Because paper forms are scanned during
processing, you cannot file with the IRS Forms
1096, 1097, 1098, 1099, 3921, 3922, or 5498
that you print from the IRS website.
Due dates. Furnish Copy B of this form to the recipient
quarterly and separately for each credit amount
allowable to the recipient on or before the 15th day of
the second calendar month after the close of the
calendar quarter in which the credit is issued.
File Copy A of this form with the IRS by February 28,
2012. If you file electronically, the due date is April 2,
2012. To file electronically, you must have software that
generates a file according to the specifications in Pub.
1220, Specifications for Filing Forms 1097, 1098, 1099,
3921, 3922, 5498, 8935, and W-2G Electronically. The
IRS does not provide a fill-in form option.
Need help? If you have questions about reporting on
Form 1097-BTC, call the information reporting customer
service site toll free at 1-866-455-7438 or 304-263-8700
(not toll free). For TTY/TDD equipment, call
304-579-4827 (not toll free). The hours of operation are
Monday through Friday from 8:30 a.m. to 4:30 p.m.,
Eastern time.