Form 1099-S - Proceeds From Real Estate Transactions

Form 1099-S - Proceeds From Real Estate Transactions - 2017 Page 6

Instructions for Filer

File Copy A of this form with the IRS by

To complete Form 1099-S, use:

February 28, 2018. If you file electronically, the due date

• the 2017 General Instructions for Certain Information

is April 2, 2018. To file electronically, you must have

Returns, and

software that generates a file according to the

• the 2017 Instructions for Form 1099-S.

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

fill-in form option.

To order these instructions and additional forms, go

Foreign transferors. Sales or exchanges involving

foreign transferors are reportable on Form 1099-S. For

Caution: Because paper forms are scanned during

information on the transferee's responsibility to withhold

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

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

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

acquired from a foreign person, see Pub. 515.

website.

Need help? If you have questions about reporting on

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

Form 1099-S, call the information reporting customer

by February 15, 2018.

service site toll free at 1-866-455-7438 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 - 2017 Page 6