OMB control number

Form 1097-BTC, Bond Tax Credit

OMB 1545-2197 · TREAS/IRS.

OMB 1545-2197

Form 1097-BTC, Bond Tax Credit, is an information return used by a regulated investment company (RIC) to report tax credit bond credits distributed to shareholders. Shareholders of the RIC include their proportionate share of the interest income attributable to the credits and are allowed to claim the proportionate share of credits on their tax returns. A RIC must report the shareholder's proportionate share of credits and gross income after the close of the RIC's tax year. Form 1097-BTC, Bond Tax Credit, has been designed to report to the taxpayers and the IRS the tax credit distributed.

The latest form for Form 1097-BTC, Bond Tax Credit expires 2026-06-30 and can be found here.

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