Changes in Corporate Control and Capital Structure. Use Form 1099-CAP Copy A to print and mail payment information to the IRS. 1099-CAP Forms are 3up on an 8 1/2 x 11" sheet with a 1/2" side perforation and are printed with black ink on 20# laser paper. Order the quantity equal to the number of recipients for which you file. Mail as a batch to the IRS.