Form 1099-S, Proceeds From Real Estate Transactions Instructions
This form contains 47 fields organized into 8 sections. Below is a complete list of every field, its type, and what information is expected.
| Field Name | Type | Description |
|---|---|---|
| Additional Information | ||
| Text |
Provide additional information related to the transaction, if required.
|
|
| Text |
Enter any additional information related to the transaction.
|
|
| Text |
Enter any additional information or comments related to the transaction.
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|
| Filer Information | ||
| FILER'S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone number | Text |
Enter the filer's full name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone number.
|
| FILER'S TIN | Text |
Enter the Taxpayer Identification Number (TIN) of the filer. This is typically a 9-digit number.
|
| FILER'S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone number | Text |
Enter the filer's name, complete address, and telephone number.
|
| FILER'S TIN | Text |
Enter the filer's Taxpayer Identification Number (TIN). This should be up to 11 characters.
|
| FILER'S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone number | Text |
Enter the filer's name, complete address, and telephone number.
|
| FILER'S TIN | Text |
Enter the Taxpayer Identification Number (TIN) of the filer, up to 11 characters.
|
| Form1099-S[0].CopyC[0].LeftCol[0].f2_7[0 | Text |
Enter the name of the filer or the entity responsible for submitting the form.
|
| Form Identification | ||
| Form1099-S[0].CopyA[0].CopyAHeader[0].f1_1[0 | Text |
Enter the form number or code for Copy A. This is typically a short identifier used for internal processing.
|
| Form1099-S[0].CopyC[0].CopyCHeader[0].f2_1[0 | Text |
Enter a code or identifier as specified in the form instructions, with a maximum length of 2 characters.
|
| General Information | ||
| Text |
Enter the relevant information for this field as per the form instructions.
|
|
| Text |
Enter the relevant information for this field as per the form instructions.
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|
| Property Details | ||
| 3 Address (including city, state, and ZIP code) or legal description | Text |
Enter the address of the property involved in the transaction, including city, state, and ZIP code, or provide a legal description of the property.
|
| 3 Address (including city, state, and ZIP code) or legal description | Text |
Provide the address of the property involved in the transaction, including city, state, and ZIP code, or a legal description of the property.
|
| 3 Address (including city, state, and ZIP code) or legal description | Text |
Provide the address of the property involved in the transaction, including city, state, and ZIP code, or its legal description.
|
| Transaction Details | ||
| Form1099-S[0].CopyA[0].CopyAHeader[0].c1_1[0]_1 | CheckBox |
Check this box if the transaction is a real estate transaction involving a foreign person.
|
| Form1099-S[0].CopyA[0].CopyAHeader[0].c1_1[1]_2 | CheckBox |
Check this box if the transaction is a real estate transaction involving a non-foreign person.
|
| Account number (see instructions) | Text |
Enter the account number related to this transaction, if applicable. Refer to the instructions for more details.
|
| 1 Date of closing | Date |
Enter the date of closing for the real estate transaction. Use the format MM/DD/YYYY.
|
| Form1099-S[0].CopyA[0].RightCol[0].c1_2[0]_1 | CheckBox |
Check this box if the transaction is exempt from reporting on Form 1099-S.
|
| Account number (see instructions) | Text |
Enter the account number associated with this transaction, if applicable. Refer to the instructions for more details.
|
| 1 Date of closing | Date |
Enter the date of closing for the real estate transaction.
|
| Form1099-S[0].CopyB[0].RightCol[0].c2_2[0]_1 | CheckBox |
Check this box if applicable to the transaction as per the form instructions.
|
| Form1099-S[0].CopyB[0].RightCol[0].c2_3[0]_1 | CheckBox |
Check this box if applicable to the transaction as per the form instructions.
|
| Form1099-S[0].CopyC[0].CopyCHeader[0].c2_1[0]_1 | CheckBox |
Check this box if applicable to the transaction as per the form instructions.
|
| Form1099-S[0].CopyC[0].CopyCHeader[0].c2_1[1]_2 | CheckBox |
Check this box if applicable to the transaction as per the form instructions.
|
| Account number (see instructions) | Text |
Provide the account number associated with this transaction, as per the instructions provided in the form.
|
| 1 Date of closing | Date |
Enter the date when the real estate transaction was closed.
|
| Number |
Enter the gross proceeds from the real estate transaction.
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|
| Form1099-S[0].CopyC[0].RightCol[0].c2_2[0]_1 | CheckBox |
Check this box if the transferor received or will receive property or services as part of the consideration.
|
| Transaction Type | ||
| Form1099-S[0].CopyB[0].CopyBHeader[0].f2_1[0 | Text |
Enter the code for the type of transaction. This is a two-character code.
|
| Transferor Information | ||
| TRANSFEROR'S TIN | Text |
Enter the Taxpayer Identification Number (TIN) of the transferor. This is typically a 9-digit number.
|
| TRANSFEROR'S name | Text |
Enter the full name of the transferor involved in the real estate transaction.
|
| Street address (including apt. no.) | Text |
Enter the street address of the transferor, including apartment number if applicable.
|
| City or town, state or province, country, and ZIP or foreign postal code | Text |
Enter the city or town, state or province, country, and ZIP or foreign postal code of the transferor.
|
| Form1099-S[0].CopyA[0].RightCol[0].c1_3[0]_1 | CheckBox |
Check this box if the transferor is a foreign person.
|
| Form1099-S[0].CopyB[0].CopyBHeader[0].c2_1[0]_2 | CheckBox |
Check this box if the transferor is a foreign person.
|
| TRANSFEROR'S TIN | Text |
Enter the transferor's Taxpayer Identification Number (TIN). This should be up to 11 characters.
|
| TRANSFEROR'S name | Text |
Enter the transferor's full name.
|
| Street address (including apt. no.) | Text |
Enter the street address of the transferor, including apartment number if applicable.
|
| f9be City or town, state or province, country, and ZIP or foreign postal code | Text |
Enter the city, state or province, country, and ZIP or foreign postal code of the transferor.
|
| TRANSFEROR'S TIN | Text |
Enter the Taxpayer Identification Number (TIN) of the transferor, up to 11 characters.
|
| TRANSFEROR'S name | Text |
Enter the name of the transferor involved in the transaction.
|
| Street address (including apt. no.) | Text |
Enter the street address of the transferor, including apartment number if applicable.
|
| Form1099-S[0].CopyC[0].RightCol[0].c2_3[0]_1 | CheckBox |
Check this box if the transferor is a foreign person or entity.
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