Form 1099-S - Proceeds From Real Estate Transactions

Form 1099-S - Proceeds From Real Estate Transactions - 2018 Page 6

Instructions for Filer

File Copy A of this form with the IRS by

To complete Form 1099-S, use:

February 28, 2019. If you file electronically, the due date

• the 2018 General Instructions for Certain Information

is April 1, 2019. To file electronically, you must have

Returns, and

software that generates a file according to the

specifications in Pub. 1220. The IRS does not provide a

• the 2018 Instructions for Form 1099-S.

fill-in form option for Copy A.

To order these instructions and additional forms, go

Foreign transferors. Sales or exchanges involving

foreign transferors are reportable on Form 1099-S. For

Due dates. Furnish Copy B of this form to the transferor

information on the transferee’s responsibility to withhold

by February 15, 2019.

income tax when a U.S. real property interest is

Caution. Because paper forms are scanned during

acquired from a foreign person, see Pub. 515.

processing, you cannot file Forms 1096, 1097, 1098,

Need help? If you have questions about reporting on

1099, 3921, 3922, or 5498 that you print from the IRS

Form 1099-S, call the information reporting customer

website.

service site toll free at 866-455-7438 or 304-263-8700

(not toll free). Persons with a hearing or speech

disability with access to TTY/TDD equipment can call

304-579-4827 (not toll free).

Form 1099-S - Proceeds From Real Estate Transactions - 2018 Page 6