The appropriate official of a government or governmental entity (including a nongovernmental entity treated as a governmental entity) must file Form 1098-F, Fines, Penalties, and Other Amounts. The Form 1098-F reports the amount required to be paid pursuant to a suit, court order (order), or agreement with respect to any violation of a law or the investigation or inquiry into the potential violation of a law, if the aggregate amount involved in all suits, orders, or agreements equals or exceeds an amount determined by the Secretary (“threshold amount”). The amount required to be paid includes costs to provide services or to provide property. A separate Form 1098-F must be filed with respect to each payer that is a party to the suit, order, or agreement.