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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.

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7575 VOID CORRECTED
FILER’S name, street address, city or town, state or province, country, 1 Date of closing OMB No. 1545-0997
ZIP or foreign postal code, and telephone number
Form 1099-S Proceeds From Real
2 Gross proceeds (Rev. January 2022) Estate Transactions
For calendar year
$ 20
FILER’S TIN TRANSFEROR’S TIN 3 Address (including city, state, and ZIP code) or legal description Copy A
For
TRANSFEROR’S name Internal Revenue
Service Center
File with Form 1096.
4 Check here if the transferor received or will receive
Street address (including apt. no.) property or services as part of the consideration ▶ For Privacy Act
and Paperwork
5 Check here if the transferor is a foreign person Reduction Act
City or town, state or province, country, and ZIP or foreign postal code (nonresident alien, foreign partnership, foreign estate, Notice, see the
or foreign trust) . . . . . . . . . ▶ current General
Instructions for
Account number (see instructions) 6 Buyer’s part of real estate tax Certain Information
$ Returns.
Form 1099-S (Rev. 1-2022) 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

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                                                     CORRECTED (if checked)
FILER’S name, street address, city or town, state or province, country,  1  Date of closing                 OMB No. 1545-0997
ZIP or foreign postal code, and telephone number
                                                                                                            Form 1099-S                  Proceeds From Real 
                                                                         2  Gross proceeds                  (Rev. January 2022)          Estate Transactions
                                                                                                            For calendar year
                                                                         $                                    20
FILER’S TIN                         TRANSFEROR’S TIN                     3  Address (including city, state, and ZIP code) or legal description Copy B
                                                                                                                                               For Transferor
TRANSFEROR’S name                                                                                                                              This is important tax 
                                                                                                                                               information and is being 
                                                                                                                                               furnished to the IRS. If 
                                                                         4  Transferor received or will receive property or services           you are required to file a 
Street address (including apt. no.)                                         as part of the consideration (if checked) . . .   ▶                return, a negligence 
                                                                         5  If checked, transferor is a foreign person (nonresident            penalty or other 
                                                                            alien,  foreign  partnership,  foreign  estate,  or  foreign       sanction may be 
City or town, state or province, country, and ZIP or foreign postal code    trust) . .      . . . .         . .      .  . .   ▶                imposed on you if this 
                                                                                                                                               item is required to be 
                                                                                                                                               reported and the IRS 
Account number (see instructions)                                        6  Buyer’s part of real estate tax                                    determines that it has 
                                                                         $                                                                     not been reported.
Form 1099-S (Rev. 1-2022)           (keep for your records)              www.irs.gov/Form1099S              Department of the Treasury - Internal Revenue Service

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Instructions for Transferor
For sales or exchanges of certain real estate, the person responsible for closing Box 1. Shows the date of closing.
a real estate transaction must report the real estate proceeds to the IRS and Box 2. Shows the gross proceeds from a real estate transaction, generally the
must furnish this statement to you. To determine if you have to report the sale or sales price. Gross proceeds include cash and notes payable to you, notes
exchange of your main home on your tax return, see the Instructions for assumed by the transferee (buyer), and any notes paid off at settlement. Box 2
Schedule D (Form 1040). If the real estate was not your main home, report the does not include the value of other property or services you received or will
transaction on Form 4797, Form 6252, and/or the Schedule D for the receive. See Box 4.
appropriate income tax form. If box 4 is checked and you received or will Box 3. Shows the address or legal description of the property transferred.
receive like-kind property, you must file Form 8824. Box 4. If checked, shows that you received or will receive services or property
Federal mortgage subsidy. You may have to recapture (pay back) all or part of (other than cash or notes) as part of the consideration for the property
a federal mortgage subsidy if all the following apply. transferred. The value of any services or property (other than cash or notes) is
• You received a loan provided from the proceeds of a qualified mortgage bond not included in box 2.
or you received a mortgage credit certificate. Box 5. If checked, shows that you are a foreign person (nonresident alien,
• Your original mortgage loan was provided after 1990. foreign partnership, foreign estate, or foreign trust).
• You sold or disposed of your home at a gain during the first 9 years after you Box 6. Shows certain real estate tax on a residence charged to the buyer at
received the federal mortgage subsidy. settlement. If you have already paid the real estate tax for the period that
• Your income for the year you sold or disposed of your home was over a includes the sale date, subtract the amount in box 6 from the amount already
specified amount. paid to determine your deductible real estate tax. But if you have already
This will increase your tax. See Form 8828 and Pub. 523. deducted the real estate tax in a prior year, generally report this amount as
Transferor’s taxpayer identification number (TIN). For your protection, this income on the “Other income” line of Schedule 1 (Form 1040). For more
form may show only the last four digits of your TIN (social security number information, see Pub. 523, Pub. 525, and Pub. 530.
(SSN), individual taxpayer identification number (ITIN), adoption taxpayer Future developments. For the latest developments related to Form
identification number (ATIN), or employer identification number (EIN)). However, 1099-S and its instructions, such as legislation enacted after they were
the issuer has reported your complete TIN to the IRS. published, go to www.irs.gov/Form1099S.
Account number. May show an account or other unique number the filer Free File Program. Go to www.irs.gov/FreeFile to see if you qualify for no-cost
assigned to distinguish your account. online federal tax preparation, e-filing, and direct deposit or payment options.

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VOID CORRECTED
FILER’S name, street address, city or town, state or province, country, 1 Date of closing OMB No. 1545-0997
ZIP or foreign postal code, and telephone number
Form 1099-S Proceeds From Real
2 Gross proceeds (Rev. January 2022) Estate Transactions
For calendar year
$ 20
FILER’S TIN TRANSFEROR’S TIN 3 Address (including city, state, and ZIP code) or legal description Copy C
For Filer
TRANSFEROR’S name

4 Check here if the transferor received or will receive For Privacy Act
Street address (including apt. no.) property or services as part of the consideration ▶ and Paperwork
5 Check here if the transferor is a foreign person Reduction Act
City or town, state or province, country, and ZIP or foreign postal code (nonresident alien, foreign partnership, foreign estate, Notice, see the
or foreign trust) . . . . . . . . . ▶ current General
Instructions for
Account number (see instructions) 6 Buyer’s part of real estate tax Certain Information
$ Returns.
Form 1099-S (Rev. 1-2022) www.irs.gov/Form1099S Department of the Treasury - Internal Revenue Service

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Instructions for Filer
To complete Form 1099-S, use: Foreign transferors. Sales or exchanges involving
• The current General Instructions for Certain foreign transferors are reportable on Form 1099-S. For
Information Returns, and information on the transferee’s responsibility to withhold
income tax when a U.S. real property interest is
• The current Instructions for Form 1099-S.
acquired from a foreign person, see Pub. 515.
To order these instructions and additional forms, go
Need help? If you have questions about reporting on
to www.irs.gov/EmployerForms.
Form 1099-S, call the information reporting customer
Caution: Because paper forms are scanned during service site toll free at 866-455-7438 or 304-263-8700
processing, you cannot file certain Forms 1096, 1097, (not toll free). Persons with a hearing or speech
1098, 1099, 3921, or 5498 that you print from the IRS disability with access to TTY/TDD equipment can call
website. 304-579-4827 (not toll free).
Filing and furnishing. For filing and furnishing
instructions, including due dates, and requesting filing
or furnishing extensions, see the current General
Instructions for Certain Information Returns.

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