Attention:
Copy A of this form is provided for informational purposes only. Copy A appears in red,
similar to the official IRS form. The official printed version of Copy A of this IRS form is
scannable, but the online version of it, printed from this website, is not. Do not print and file
copy A downloaded from this website; a penalty may be imposed for filing with the IRS
information return forms that can’t be scanned. See part O in the current General
Instructions for Certain Information Returns, available at www.irs.gov/form1099, for more
information about penalties.
Please note that Copy B and other copies of this form, which appear in black, may be
downloaded and printed and used to satisfy the requirement to provide the information to
the recipient.
To order official IRS information returns, which include a scannable Copy A for filing with
the IRS and all other applicable copies of the form, visit www.IRS.gov/orderforms
. Click on
Employer and Information Returns, and we’ll mail you the forms you request and their
instructions, as well as any publications you may order.
Information returns may also be filed electronically using the IRS Filing Information Returns
Electronically (FIRE) system (visit www.IRS.gov/FIRE
) or the IRS Affordable Care Act
Information Returns (AIR) program (visit www.IRS.gov/AIR).
See IRS Publications 1141, 1167, and 1179 for more information about printing these tax
forms.
Form 1099-S
2018
Proceeds From Real
Estate Transactions
OMB No. 1545-0997
Copy A
For
Internal Revenue
Service Center
File with Form 1096.
For Privacy Act
and Paperwork
Reduction Act
Notice, see the
2018 General
Instructions for
Certain
Information
Returns.
7575
VOID CORRECTED
Cat. No. 64292E Department of the Treasury - Internal Revenue Service
FILER'S name, street address, city or town, state or province, country, ZIP
or foreign postal code, and telephone number
FILER'S TIN TRANSFEROR'S TIN
TRANSFEROR'S name
Street address (including apt. no.)
City or town, state or province, country, and ZIP or foreign postal code
Account number (see instructions)
1 Date of closing
2 Gross proceeds
$
3
Address (including city, state, and ZIP code) or legal description
4 Check here if the transferor received or will receive
property or services as part of the consideration
5 Check here if the transferor is a foreign person
(nonresident alien, foreign partnership, foreign estate,
or foreign trust) . . . . . . . . .
6 Buyer's part of real estate tax
$
Form 1099-S
www.irs.gov/Form1099S
Do Not Cut or Separate Forms on This Page Do Not Cut or Separate Forms on This Page
Form 1099-S
2018
Proceeds From Real
Estate Transactions
Copy B
For Transferor
Department of the Treasury - Internal Revenue Service
This is important tax
information and is being
furnished to the IRS. If
you are required to file a
return, a negligence
penalty or other
sanction may be
imposed on you if this
item is required to be
reported and the IRS
determines that it has
not been reported.
OMB No. 1545-0997
CORRECTED (if checked)
FILER'S name, street address, city or town, state or province, country, ZIP
or foreign postal code, and telephone number
FILER'S TIN TRANSFEROR'S TIN
TRANSFEROR'S name
Street address (including apt. no.)
City or town, state or province, country, and ZIP or foreign postal code
Account number (see instructions)
1 Date of closing
2 Gross proceeds
$
3
Address (including city, state, and ZIP code) or legal description
4 Transferor received or will receive property or services
as part of the consideration (if checked) . . .
5 If checked, transferor is a foreign person (nonresident
alien, foreign partnership, foreign estate, or foreign
trust) . . . . . . . . . . . .
6 Buyer's part of real estate tax
$
Form 1099-S
(keep for your records)
www.irs.gov/Form1099S
Instructions for Transferor
For sales or exchanges of certain real estate, the person responsible for closing
a real estate transaction must report the real estate proceeds to the IRS and
must furnish this statement to you. To determine if you have to report the sale or
exchange of your main home on your tax return, see the instructions for
Schedule D (Form 1040). If the real estate was not your main home, report the
transaction on Form 4797, Form 6252, and/or the Schedule D for the
appropriate income tax form. If box 4 is checked and you received or will
receive like-kind property, you must file Form 8824.
Federal mortgage subsidy. You may have to recapture (pay back) all or part of
a federal mortgage subsidy if all the following apply.
• You received a loan provided from the proceeds of a qualified mortgage bond
or you received a mortgage credit certificate.
• Your original mortgage loan was provided after 1990.
• You sold or disposed of your home at a gain during the first 9 years after you
received the federal mortgage subsidy.
• Your income for the year you sold or disposed of your home was over a
specified amount.
This will increase your tax. See Form 8828 and Pub. 523.
Transferor’s taxpayer identification number (TIN). For your protection, this
form may show only the last four digits of your TIN (social security number
(SSN), individual taxpayer identification number (ITIN), adoption taxpayer
identification number (ATIN), or employer identification number (EIN)). However,
the issuer has reported your complete TIN to the IRS.
Account number. May show an account or other unique number the filer
assigned to distinguish your account.
Box 1. Shows the date of closing.
Box 2. Shows the gross proceeds from a real estate transaction, generally the
sales price. Gross proceeds include cash and notes payable to you, notes
assumed by the transferee (buyer), and any notes paid off at settlement. Box 2
does not include the value of other property or services you received or will
receive. See Box 4.
Box 3. Shows the address or legal description of the property transferred.
Box 4. If marked, shows that you received or will receive services or property
(other than cash or notes) as part of the consideration for the property
transferred. The value of any services or property (other than cash or notes) is
not included in box 2.
Box 5. If checked, shows that you are a foreign person (nonresident alien,
foreign partnership, foreign estate, or foreign trust).
Box 6. Shows certain real estate tax on a residence charged to the buyer at
settlement. If you have already paid the real estate tax for the period that
includes the sale date, subtract the amount in box 6 from the amount already
paid to determine your deductible real estate tax. But if you have already
deducted the real estate tax in a prior year, generally report this amount as
income on the “Other income” line of the appropriate income tax form. For more
information, see Pub. 523, Pub. 525, and Pub. 530.
Form 1099-S
2018
Proceeds From Real
Estate Transactions
Copy C
For Filer
Department of the Treasury - Internal Revenue Service
OMB No. 1545-0997
For Privacy Act
and Paperwork
Reduction Act
Notice, see the
2018 General
Instructions for
Certain
Information
Returns.
VOID CORRECTED
FILER'S name, street address, city or town, state or province, country, ZIP
or foreign postal code, and telephone number
FILER'S TIN TRANSFEROR'S TIN
TRANSFEROR'S name
Street address (including apt. no.)
City or town, state or province, country, and ZIP or foreign postal code
Account number (see instructions)
1 Date of closing
2 Gross proceeds
$
3
Address (including city, state, and ZIP code) or legal description
4 Check here if the transferor received or will receive
property or services as part of the consideration
5 Check here if the transferor is a foreign person
(nonresident alien, foreign partnership, foreign estate,
or foreign trust) . . . . . . . . .
6 Buyer's part of real estate tax
$
Form 1099-S
www.irs.gov/Form1099S
Instructions for Filer
To complete Form 1099-S, use:
• the 2018 General Instructions for Certain Information
Returns, and
• the 2018 Instructions for Form 1099-S.
To order these instructions and additional forms, go
to www.irs.gov/Form1099S.
Due dates. Furnish Copy B of this form to the transferor
by February 15, 2019.
Caution. Because paper forms are scanned during
processing, you cannot file Forms 1096, 1097, 1098,
1099, 3921, 3922, or 5498 that you print from the IRS
website.
File Copy A of this form with the IRS by
February 28, 2019. If you file electronically, the due date
is April 1, 2019. To file electronically, you must have
software that generates a file according to the
specifications in Pub. 1220. The IRS does not provide a
fill-in form option for Copy A.
Foreign transferors. Sales or exchanges involving
foreign transferors are reportable on Form 1099-S. For
information on the transferee’s responsibility to withhold
income tax when a U.S. real property interest is
acquired from a foreign person, see Pub. 515.
Need help? If you have questions about reporting on
Form 1099-S, call the information reporting customer
service site toll free at 866-455-7438 or 304-263-8700
(not toll free). Persons with a hearing or speech
disability with access to TTY/TDD equipment can call
304-579-4827 (not toll free).