IRS Form 1099-S 2018 Proceeds From Real Estate Transactions

IRS Form 1099-S is a U.S. Department of the Treasury - Internal Revenue Service - issued form also known as the "Proceeds From Real Estate Transactions".

A PDF of the latest IRS Form 1099-S can be downloaded below or found on the U.S. Department of the Treasury - Internal Revenue Service Forms and Publications website.

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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.
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.
VOID
CORRECTED
7575
FILER'S name, street address, city or town, state or province, country, ZIP
1 Date of closing
OMB No. 1545-0997
or foreign postal code, and telephone number
Proceeds From Real
2018
Estate Transactions
2 Gross proceeds
1099-S
$
Form
Copy A
FILER'S TIN
TRANSFEROR'S TIN
3 Address (including city, state, and ZIP code) or legal description
For
Internal Revenue
TRANSFEROR'S name
Service Center
File with Form 1096.
For Privacy Act
4 Check here if the transferor received or will receive
property or services as part of the consideration
and Paperwork
Street address (including apt. no.)
Reduction Act
5 Check here if the transferor is a foreign person
Notice, see the
(nonresident alien, foreign partnership, foreign estate,
2018 General
City or town, state or province, country, and ZIP or foreign postal code
or foreign trust) .
.
.
.
.
.
.
.
.
Instructions for
Certain
Account number (see instructions)
6 Buyer's part of real estate tax
Information
$
Returns.
1099-S
Form
Cat. No. 64292E
www.irs.gov/Form1099S
Department of the Treasury - Internal Revenue Service
Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page
CORRECTED (if checked)
FILER'S name, street address, city or town, state or province, country, ZIP
1 Date of closing
OMB No. 1545-0997
or foreign postal code, and telephone number
Proceeds From Real
2018
Estate Transactions
2 Gross proceeds
1099-S
$
Form
Copy B
FILER'S TIN
TRANSFEROR'S TIN
3 Address (including city, state, and ZIP code) or legal description
For Transferor
This is important tax
TRANSFEROR'S name
information and is being
furnished to the IRS. If
you are required to file a
4 Transferor received or will receive property or services
return, a negligence
as part of the consideration (if checked)
.
.
.
Street address (including apt. no.)
penalty or other
sanction may be
5 If checked, transferor is a foreign person (nonresident
imposed on you if this
alien, foreign partnership, foreign estate, or foreign
City or town, state or province, country, and ZIP or foreign postal code
item is required to be
trust)
.
.
.
.
.
.
.
.
.
.
.
.
reported and the IRS
determines that it has
Account number (see instructions)
6 Buyer's part of real estate tax
not been reported.
$
1099-S
(keep for your records)
Form
www.irs.gov/Form1099S
Department of the Treasury - Internal Revenue Service
Instructions for Transferor
Account number. May show an account or other unique number the filer
For sales or exchanges of certain real estate, the person responsible for closing
assigned to distinguish your account.
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
Box 1. Shows the date of closing.
exchange of your main home on your tax return, see the instructions for
Box 2. Shows the gross proceeds from a real estate transaction, generally the
Schedule D (Form 1040). If the real estate was not your main home, report the
sales price. Gross proceeds include cash and notes payable to you, notes
transaction on Form 4797, Form 6252, and/or the Schedule D for the
assumed by the transferee (buyer), and any notes paid off at settlement. Box 2
appropriate income tax form. If box 4 is checked and you received or will
does not include the value of other property or services you received or will
receive like-kind property, you must file Form 8824.
receive. See Box 4.
Federal mortgage subsidy. You may have to recapture (pay back) all or part of
Box 3. Shows the address or legal description of the property transferred.
a federal mortgage subsidy if all the following apply.
Box 4. If marked, shows that you received or will receive services or property
• You received a loan provided from the proceeds of a qualified mortgage bond
(other than cash or notes) as part of the consideration for the property
or you received a mortgage credit certificate.
transferred. The value of any services or property (other than cash or notes) is
• Your original mortgage loan was provided after 1990.
not included in box 2.
• You sold or disposed of your home at a gain during the first 9 years after you
Box 5. If checked, shows that you are a foreign person (nonresident alien,
received the federal mortgage subsidy.
foreign partnership, foreign estate, or foreign trust).
• Your income for the year you sold or disposed of your home was over a
Box 6. Shows certain real estate tax on a residence charged to the buyer at
specified amount.
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
This will increase your tax. See Form 8828 and Pub. 523.
paid to determine your deductible real estate tax. But if you have already
Transferor’s taxpayer identification number (TIN). For your protection, this
deducted the real estate tax in a prior year, generally report this amount as
form may show only the last four digits of your TIN (social security number
income on the “Other income” line of the appropriate income tax form. For more
(SSN), individual taxpayer identification number (ITIN), adoption taxpayer
information, see Pub. 523, Pub. 525, and Pub. 530.
identification number (ATIN), or employer identification number (EIN)). However,
the issuer has reported your complete TIN to the IRS.
VOID
CORRECTED
FILER'S name, street address, city or town, state or province, country, ZIP
1 Date of closing
OMB No. 1545-0997
or foreign postal code, and telephone number
Proceeds From Real
2018
Estate Transactions
2 Gross proceeds
1099-S
$
Form
Copy C
FILER'S TIN
TRANSFEROR'S TIN
3 Address (including city, state, and ZIP code) or legal description
For Filer
TRANSFEROR'S name
For Privacy Act
and Paperwork
4 Check here if the transferor received or will receive
Reduction Act
property or services as part of the consideration
Street address (including apt. no.)
Notice, see the
2018 General
5 Check here if the transferor is a foreign person
Instructions for
(nonresident alien, foreign partnership, foreign estate,
City or town, state or province, country, and ZIP or foreign postal code
or foreign trust) .
.
.
.
.
.
.
.
.
Certain
Information
Account number (see instructions)
6 Buyer's part of real estate tax
Returns.
$
1099-S
Form
www.irs.gov/Form1099S
Department of the Treasury - Internal Revenue Service

Download IRS Form 1099-S 2018 Proceeds From Real Estate Transactions

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