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.

            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
                                                                                                                                          Proceeds From Real 
                                                                         2  Gross proceeds                  2021                          Estate Transactions

                                                                         $                                  Form 1099-S
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)  . . . .      . .  . . .  ▶                      2021 General 
                                                                                                                                               Instructions for 
Account number (see instructions)                                        6  Buyer’s part of real estate tax                                    Certain Information 
                                                                         $                                                                     Returns.
Form 1099-S                         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

                                                     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
                                                                                                                                         Proceeds From Real 
                                                                         2  Gross proceeds                  2021                         Estate Transactions

                                                                         $                                  Form 1099-S
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                         (keep for your records)              www.irs.gov/Form1099S              Department of the Treasury - Internal Revenue Service

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               FreeFile. Go to www.irs.gov/FreeFile to see if you qualify for no-cost online 
assigned to distinguish your account.                                              federal tax preparation, e-filing, and direct deposit or payment options.

                                    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
                                                                                                                                         Proceeds From Real 
                                                                         2  Gross proceeds                  2021                         Estate Transactions

                                                                         $                                  Form 1099-S
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)  . . . .      . .  . . .  ▶                      2021 General 
                                                                                                                                               Instructions for 
Account number (see instructions)                                        6  Buyer’s part of real estate tax                                    Certain Information 
                                                                         $                                                                     Returns.
Form 1099-S                                          www.irs.gov/Form1099S                                  Department of the Treasury - Internal Revenue Service

Instructions for Filer
To complete Form 1099-S, use:                               specifications in Pub. 1220. The IRS does not provide a 
• The 2021 General Instructions for Certain Information     fill-in form option for Copy A.
Returns, and                                                Foreign transferors. Sales or exchanges involving 
• The 2021 Instructions for Form 1099-S.                    foreign transferors are reportable on Form 1099-S. For 
                                                            information on the transferee’s responsibility to withhold 
To order these instructions and additional forms, go        income tax when a U.S. real property interest is 
to www.irs.gov/Form1099S.                                   acquired from a foreign person, see Pub. 515.
Caution: Because paper forms are scanned during             Need help? If you have questions about reporting on 
processing, you cannot file Forms 1096, 1097, 1098,         Form 1099-S, call the information reporting customer 
1099, 3921, or 5498 that you print from the IRS website.    service site toll free at 866-455-7438 or 304-263-8700 
Due dates. Furnish Copy B of this form to the transferor    (not toll free). Persons with a hearing or speech 
by February 15, 2022.                                       disability with access to TTY/TDD equipment can call 
File Copy A of this form with the IRS by                    304-579-4827 (not toll free). 
February 28, 2022. If you file electronically, the due date 
is March 31, 2022. To file electronically, you must have 
software that generates a file according to the