FILER’S federal identification number TRANSFEROR’S identification number

TRANSFEROR’S name

Address or legal description (including city, state, and ZIP code)

Street address (including apt. no.)

City, state, and ZIP code Check here if the transferor received or will receive

property or services as part of the consideration 

Account or escrow number (see instructions)

Form 1099-S Department of the Treasury - Internal R

3

4

Cat. No. 64292E

$

5 Buyer’s part of real estate tax

$

Form 1099-S

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FILER’S federal identification number TRANSFEROR’S identification number

TRANSFEROR’S name

Address or legal description

Street address (including apt. no.)

City, state, and ZIP code Transferor received or will receive property or services

as part of the consideration (if checked) 

Account or escrow number (see instructions)

Form 1099-S Department of the Treasury - Internal R

3

4

$ Form 1099-S

5 Buyer’s part of real estate tax

$
generally the sales price. Gross proceeds include cash 

payable to you, notes assumed by the transferee (buye

notes paid off at settlement. Box 2 does not include the 

other property or services you received or will receive. 

home, report the transaction on Form 4797, Form 6252, and/or

Schedule D (Form 1040). If box 4 is checked and you received or will

receive like-kind property, you must file Form 8824.

Box 3. Shows the address or legal description of the pr

transferred.

Box 4. If marked, shows that you received or will receiv

property (other than cash or notes) as part of the consi

the property transferred. The value of any services or p

than cash or notes) is not included in box 2.

Box 5. Shows certain real estate tax on a residence ch

buyer at settlement. If you have already paid the real es

the period that includes the sale date, subtract the amo

from the amount already paid to determine your deduct

estate tax. But if you have already deducted the real es

prior year, generally report this amount as income on th

income” line of Form 1040. For more information, see P

Pub. 525, and Pub. 530.

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.

This will increase your tax. See Form 8828 and Pub. 523.

● Your income for the year you sold or disposed of your home was

over a specified amount.

Transferor’s identification number. For your protection, this form

may show only the last four digits of your social security number

(SSN), individual taxpayer identification number (ITIN), or adoption
FILER’S federal identification number TRANSFEROR’S identification number

TRANSFEROR’S name

Address or legal description (including city, state, and ZIP code)

Street address (including apt. no.)

City, state, and ZIP code Check here if the transferor received or will receive

property or services as part of the consideration 

Account or escrow number (see instructions)

Form 1099-S Department of the Treasury - Internal R

3

4

$ Form 1099-S

5 Buyer’s part of real estate tax

$

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In

Certai
general instructions gives a quick guide to which form

must be filed to report a particular payment. To order

these instructions and additional forms, visit the IRS

website at www.irs.gov or call 1-800-TAX-FORM

(1-800-829-3676).

Due dates. Furnish Copy B of this form to the

transferor by February 15, 2011.

Forms 1098, 1099, 3921, 3922, 5498, 8935, 

Electronically. IRS does not provide a fill-in f

option.

Caution: Because paper forms are scanned during

processing, you cannot file Forms 1096, 1098, 1099,

3921, 3922, or 5498 that you print from the IRS

website.

Need help? If you have questions about rep

Form 1099-S, call the information reporting c

service site toll free at 1-866-455-7438 or

304-263-8700 (not toll free). For TTY/TDD eq

call 304-579-4827 (not toll free). The hours o

are Monday through Friday from 8:30 a.m. to

4:30 p.m., Eastern time.