Section references are to the Internal Revenue Code unless otherwise noted.
2009
Table of Contents
- Instructions for Form 1099-S - Introductory Material
- Instructions for Form 1099-S - Main Contents
- Specific Instructions
- Reportable Real Estate
- Exceptions
- Who Must File
- Employees, Agents, and Partners
- Foreign Transferors
- Multiple Transferors
- Multiple Assets Sold
- Taxpayer Identification Numbers (TINs)
- Separate Charge Prohibited
- Statements to Transferors
- Filer's Name and Address Box
- Transferor's Name and Address Box
- Account Number
- Box 1. Date of Closing
- Box 2. Gross Proceeds
- Box 3. Address or Legal Description (Including City, State, and ZIP Code)
- Box 4. Check Here if the Transferor Received or Will Receive Property or Services as Part of the Consideration
- Box 5. Buyer's Part of Real Estate Tax
- Specific Instructions
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