Form 1099-S, Proceeds From Real Estate Transactions
File Form 1099-S to report the sale or exchange of real estate.
Reportable Real Estate
Generally, you are required to report a transaction that consists in whole or in part of the sale or exchange for money, indebtedness, property, or services of any present or future ownership interest in any of the following:
- Improved or unimproved land, including air space;
- Inherently permanent structures, including any residential, commercial, or industrial building;
- A condominium unit and its appurtenant fixtures and common elements, including land;
- Stock in a cooperative housing corporation (as defined in section 216); and
- Any non-contingent interest in standing lumber.
General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)
Other Items You May Find Useful:
Form W-8, Certificate of Foreign Status
Form W-9, Request for Taxpayer Identification Number and Certification
Publication 515, Withholding of Tax on Nonresident Alens and Foreign Entities
Publication 542, Corporations
Form 1096, Annual Summary and Transmittal of U.S. Information Returns
Comment on Form 1099-S
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