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Form 1098F: Fines, Penalties, and Other Amounts
IRS Form 1098-F is for Fines, Penalties, and Other Amounts and is filed by the appropriate official of a government or governmental entity. Reporting is required when the aggregate amount involved equals or exceeds $50,000.
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IRS Form 1098F - Fines, Penalties, and Other Amounts
IRS Form 1098-F is for Fines, Penalties, and Other Amounts and is filed by the appropriate official of a government or governmental entity. Reporting is required when the aggregate amount involved equals or exceeds $50,000.
Risk Radar
Scan points- 1Do not print and file Copy A downloaded from this website if it cannot be scanned by the IRS.
- 2Filing without entering the correct Filer's name and address details on the form.
- 3Truncating a payer’s TIN when filing with the IRS (truncation is allowed on statements to payers).
- 4Using an outdated version of Form 1098-F instead of the current April 2025 revision.
- 5Omitting the required statement furnished to the payer if you are obligated to file Form 1098-F.
Plain English
What does this form mean in plain English? This form tells the IRS about fines, penalties, or other payments made to an organization because of a broken law or investigation. It documents the specific amounts paid under a court order or agreement. Each separate payment requiring this form gets its own copy filed with the IRS.
Submission Date
- Filing date: 2025-03-20 22:10:25
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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Glossary Terms
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What this form is for
- Use this form when a suit, order, or agreement requires reporting fines, penalties, or other amounts that equal or exceed $50,000 and becomes binding on or after January 1, 2022.
- Do not use Form 1098-F when the aggregate amount is less than $50,000 (unless specific conditions apply) or if no suit, order, or agreement exists.
- Check Form 1099 instead when reporting other types of income/payments where fines or penalties are not the primary subject.
Form selector
Use this form or another form?
Multiple Payments
The payer is obligated to make several payments to meet the total required amount.
✓ Confirm code A is used if multiple installments are involved.
Entity Providing Service/Property
The agreement requires the payer to provide services or property rather than just a monetary payment.
✓ Check box 9 for Code D if service/property is exchanged.
Multiple Payees
The total amount owed must be distributed among more than one entity receiving the funds.
✓ Use code C when splitting payments among several recipients.
Deadline or filing window
The trigger event is when a suit, order, or agreement becomes binding on or after January 1, 2022. The filing requirement applies to that specific date or later. No specific extension period is stated in these instructions for Form 1098-F.
Checklist
What you need before filling it out
Threshold amount
$50,000 · Instructions p.1 / Form p.1
Who must file
Appropriate official of a government or governmental entity (including nongovernmental entities treated as governmental) · Instructions p.1
Code E usage
Use code E when payment amount is not identified, or if it's restitution/remediation but total aggregate is unknown. · Instructions p.2
Box 7 (Case Number)
The case number associated with the court order or agreement, if applicable. · Instructions p.2 / Form p.2
Code B usage
Use code B when multiple payers have an obligation under the suit/order/agreement. · Instructions p.2
Before you submit
- 1Verify that the aggregate amount equals or exceeds $50,000 (or if not identified, confirm you enter $50,000 and use Code E).
- 2Confirm the suit, order, or agreement became binding on or after January 1, 2022.
- 3Select the correct code(s) in Box 9 based on payment structure (A, B, C, D, or E).
- 4Enter the specific payer's individual and joint and several liability if multiple payers are involved (Code B).
- 5Ensure you enter the name of the court or entity that issued the order/agreement in Box 7.
- 6Check the Case Name(s) or Parties to Suit, Order, or Agreement in Box 8.
- 7Retain a copy of the completed Form 1098-F for your own files.
How to file this form
- 1Complete all required fields on Form 1098-F, paying close attention to selecting the correct code(s) in Box 9.
- 2Determine if multiple payers are involved; if so, enter this payer’s individual and joint and several payment liability.
- 3If filing electronically, utilize the IRS online portal (IRIS) or complete the fillable Copy B PDF.
- 4Mail the completed Form 1098-F to the appropriate IRS service center based on your entity's location.
Known limitations
- 1The Form 1098-F does not apply to any person that lacks a payment obligation or an obligation for costs to provide services or property.
- 2Reporting is required when the aggregate amount equals or exceeds $50,000 for a suit, order, or agreement binding on or after January 1, 2022.
- 3If some or all of the amount paid for violation or potential violation is not identified, Box 2 must be left blank and code E entered in Box 9.
- 4If some or all of the restitution/remediation amount is not identified, Box 3 must be left blank and code E entered in Box 9.
Field map
Compact field-by-field guide
Payer Info
1 items
Identifying information of the business or person making the payment.
Recipient Info
1 items
Identifying information of the person or entity receiving the payment.
Amounts
1 items
The payment amount subject to reporting for the applicable box category.
Withholding
1 items
Backup withholding amount if applicable.
Signatures
1 items
Name and phone number of the person to contact about this return.
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Fillable formOpen in Editor->The current edition is Revision April 2025, and users should refer to IRS.gov/Form1098F for the latest information regarding Form 1098-F.
What changed or needs a fresh check
- Edition date — confirm the instructions reflect Revision April 2025.
- Threshold amount — confirm the reporting threshold is $50,000.
- Binding Date — confirm the agreement became binding on or after January 1, 2022.
- Code availability — confirm codes A, B, C, D, E are available for selection in Box 9.
- Online Copy B — confirm you have access to the fillable PDF at IRS.gov/Form1098F.
Quick Facts
Downloads
After you file
- 1Retain a copy of Form 1098-F for your files.
- 2Use the current edition of Form 1098-F (Rev. April 2025) when filing.
- 3If furnishing to recipients, use Copy B as it is available in a fillable online PDF format at IRS.gov/Form1098F.
- 4If e-filing and you have 10 or more information returns, check IRS.gov/InfoReturn for options.
Sources
- SRCInstructions p.1 — The appropriate official of a government or governmental entity (including a nongovernmental entity treated as such) must file Form 1098-F.
- SRCInstructions p.1 — Reporting is required for a suit, order, or agreement that becomes binding on or after January 1, 2022.
- SRCInstructions p.1 — The threshold amount for reporting under IRS Form 1098-F is $50,000 pursuant to Regulations section 1.6050X-1(f)(6).
- SRCForm p.2 — Box 2 requires entering the Amount To Be Paid for Violation or Potential Violation.
- SRCInstructions p.2 — If some or all of the amount paid as restitution or remediation is not identified, enter code E in Box 9 (Restitution/Remediation Amount).
- SRCForm p.1 — Copy A of Form 1098-F is provided for informational purposes only, and it must be scannable if printed from a website.
- SRCInstructions p.1 — The instructions used are for tax year 2025 and subsequent years until a superseding revision is issued (Current Edition: April 2025).
- SRCForm p.4 — Future developments regarding Form 1098-F can be found at www.irs.gov/Form1098F.
Common confusion points
Who must file Form 1098-F?
The appropriate official of a government or governmental entity (including a nongovernmental entity treated as such) must file it.
→ Verify this requirement against the specific nature of your organization.
When is reporting required for IRS Form 1098-F?
Reporting is necessary for a suit, order, or agreement that becomes binding on or after January 1, 2022.
→ Check the date on the governing document to confirm applicability.
What triggers the $50,000 reporting threshold?
The aggregate amount required to be paid must equal or exceed $50,000; this applies even if individual amounts are less than that figure.
→ Do not rely only on a single line item being over $50,000.
What should I do if the payment isn't fully identified?
Leave Box 2 (Violation/Potential Violation) or Box 3 (Restitution/Remediation) blank and enter code E in Box 9.
→ Ensure you use code E specifically when an amount is unidentified for that respective box.
Which copy should I file with the IRS?
Copy A is provided for informational purposes, but if printed from a website, it must be scannable to avoid penalties; otherwise, use Copy B.
→ If downloading from this site, verify the printout allows scanning before submitting.
What happens if my organization isn't strictly governmental?
A nongovernmental entity can still file Form 1098-F if it is treated as a governmental entity for IRS purposes.
→ Confirm your status aligns with the definition in the instructions.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Review the General Instructions for Certain Information Returns for details on penalties associated with filing errors.
Questions about IRS Form 1098F
What is IRS Form 1098F used for?
What does this form mean in plain English? This form tells the IRS about fines, penalties, or other payments made to an organization because of a broken law or investigation. It documents the specific amounts paid under a court order or agreement. Each separate payment requiring this form gets its own copy filed with the IRS.
Who must file IRS Form 1098F?
The appropriate official of a government or governmental entity (including a nongovernmental entity treated as a governmental entity) must file Form 1098-F.
What information does IRS Form 1098F require?
Form 1098-F reports amounts paid under suits, orders, or agreements. The filer enters their name, address, and telephone number in the Filer's section, while the payer's details are entered in the Payer's name and address boxes.
When is IRS Form 1098F due?
Reporting is required for a suit, order, or agreement that becomes binding on or after January 1, 2022. The form itself is current for tax year 2025 and subsequent years until a superseding revision is issued.
Where do I file IRS Form 1098F?
The filer can complete the Form 1098-F online via IRS.gov/Form1098F or file it with the Internal Revenue Service Center, Department of the Treasury.
How do I complete IRS Form 1098F?
First, the filer enters their identifying information (name, address, phone) into the Filer's section. Next, the payer's details are entered into the appropriate Payer's name and address boxes. Finally, the filer must sign and date the form before sending it to the IRS.
What happens if IRS Form 1098F is filed incorrectly?
A penalty may be imposed if Copy A is printed and filed from a website but cannot be scanned. Additionally, failure to properly report the amount can lead to issues noted in Part O of the General Instructions for Certain Information Returns.
Who must file Form 1098-F?
The appropriate official of a government or governmental entity (including a nongovernmental entity treated as such) must file it. Verify this requirement against the specific nature of your organization.
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