Client Alert

The Internal Revenue Service generally requires issuers (or their agents) to file Form 1097-BTC, Bond Tax Credit, for each tax credit provided by the following tax credit bonds: (i) Clean Renewable Energy Bonds, (ii) New Clean Renewable Energy Bonds, (iii) Qualified Energy Conservation Bonds, (iv) Qualified Zone Academy Bonds and (v) Qualified School Construction Bonds. Filing of the form may also be required for Gulf tax credit bonds. The form is generally required to be filed for all outstanding tax credit bonds listed above and not just for future bond issues.

We have always been focused on finance.

  • 1913
    TS Chapman partners with Henry Cutler to form Chapman and Cutler
  • 1st
    Chapman's first client in 1913 is still a client of the firm today
  • 22
    Diverse financial practices serving regional, national, and global clients
  • 6
    Offices across the country and in key US financial centers

We use cookies to deliver our online services. Details of the cookies we use and instructions on how to disable them are set out in our Privacy Policy. By using this website you agree to our use of cookies.