Filer and payer information
Filer's name, address and telephone number, the filer's and payer's TINs, and the payer's name and address.
1098-F
Fines, Penalties, and Other Amounts
- Agency
- IRS
- Revision
- Rev. April 2025
- Fillable fields
- 35
- Pages
- 4
- Official source
- IRS form page
- Checked
- October 21, 2026
Form 1098-F: Fines, Penalties, and Other Amounts
Form 1098-F is an information return that reports amounts a person is required to pay under a suit, court order or agreement over a violation of law, or an investigation or inquiry into a potential violation. The About page says a government or governmental entity and certain nongovernmental entities file this form, required by section 6050X.
The instructions set the threshold amount for reporting at $50,000, for a suit, order or agreement that becomes binding on or after January 1, 2022. A separate Form 1098-F is filed for each payer that is a party to the suit, order or agreement.
The filer sends Copy A to the IRS and gives Copy B to the payer, the person who owes the amounts. The instructions say Copy B is fillable online for furnishing statements to payers and keeping in the filer's files. You can fill out the PDF free in your browser on this page and download it without an account.
What's on Form 1098-F
Box 1: total amount
The total amount required to be paid under the suit, order or agreement.
Boxes 2, 3 and 4: what it is for
The amount for the violation or potential violation, the restitution or remediation amount, and the amount to come into compliance with a law.
Boxes 5 to 8: the case
Date of the order or agreement, the court or entity, the case number, and the case name or names of the parties.
Box 9: code
Codes A to E: multiple payments, multiple payers, multiple payees, provision of services or property required, and payment amount not identified.
How to fill out Form 1098-F
- 1
Filer and payer boxes
Enter the filer's name, address and telephone number, and use the same name and address on Form 1096. Enter the name and address of the person for whom the form is filed in the payer boxes.
- 2
Box 1
Enter the total amount required to be paid when the aggregate equals or exceeds $50,000. If the amount is not identified but is reasonably expected to reach $50,000, the instructions say to enter $50,000 and code E in box 9.
- 3
Boxes 2, 3 and 4
Split the amounts by purpose: violation, restitution or remediation, and compliance. If an amount is not identified, leave that box blank and enter code E in box 9.
- 4
Boxes 5 to 8
Enter the date the order was entered by the court or the agreement was fully executed, the court or entity name and case number if applicable, and the case name or parties.
- 5
Box 9
Enter one or more codes if they apply. With multiple payers, box 1 shows this payer's individual and joint and several payment liability, with code B.
Why fill Form 1098-F on indox
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Copies, threshold and e-filing
Who gets which copy
Copy A goes to the IRS. Copy B goes to the payer. The instructions point to part M of the General Instructions for Certain Information Returns for furnishing statements.
Threshold
The instructions say the threshold amount for reporting is $50,000, for a suit, order or agreement that becomes binding on or after January 1, 2022.
Paper Copy A
The cover page says the Copy A printed from irs.gov is not scannable and should not be filed; official forms can be ordered at IRS.gov/EmployerForms. Copy B may be printed and given to the payer.
E-filing
The instructions say the e-file threshold is 10, counted across all information returns, for returns required to be filed on or after January 1, 2024. IRIS is the IRS online portal for e-filing.
Truncated TINs
A payer's TIN may be truncated on statements to payers, but not on documents filed with the IRS. A filer's TIN may not be truncated on any form.
Related forms
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Annual Summary and Transmittal of U.S. Information Returns
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1098-Q
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1098-E
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1098-T
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Who files Form 1098-F?
The form is completed by the government side of the suit, order or agreement, not by the person who pays. The payer receives Copy B.
Official sources and the blank
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Questions about Form 1098-F
Who files Form 1098-F?
The appropriate official of a government or governmental entity, including a nongovernmental entity treated as a governmental entity. The person who pays receives Copy B.
What is the reporting threshold?
The instructions say $50,000, for a suit, order or agreement that becomes binding on or after January 1, 2022.
Does box 1 have to equal the sum of boxes 2, 3 and 4?
No. The instructions say the box 1 amount may or may not equal box 2, box 3, box 4, or their sum.
What if the order does not name an amount?
If the government entity reasonably expects the total to equal or exceed $50,000, the instructions say to enter $50,000 in box 1 and code E in box 9.
Is a separate form needed for each payer?
Yes. The instructions say a separate Form 1098-F is filed for each payer that is a party to the suit, order or agreement.
Can Copy B be filled out online?
Yes. The instructions say Copy B is fillable online in PDF format for furnishing statements to recipients and keeping in the filer's files.