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).