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Formulár 1099-S Návody

Pokyny pre formulár 1099-S, Proceeds Od Real Estate transakcie

Rev. január 2022

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Department of the Treasury  
Internal Revenue Service  
Instructions for Form 1099-S  
Proceeds From Real Estate Transactions  
(Rev. January 2022)  
Section references are to the Internal Revenue Code unless  
otherwise noted.  
taxable. For example, a sale of a main home may be a  
reportable sale even though the transferor may be entitled to  
exclude the gain under section 121. But see Exceptions, later.  
Also, a transfer to a corporation that qualifies for nonrecognition  
of gain under section 351 is a reportable exchange. In addition, a  
transfer under a land contract is reportable in the year in which  
the parties enter into the contract.  
Future Developments  
For the latest information about developments related to Form  
1099-S and its instructions, such as legislation enacted after  
they were published, go to IRS.gov/Form1099S.  
Ownership interest. An ownership interest includes fee simple  
interests, life estates, reversions, remainders, and perpetual  
easements. It also includes any previously created rights to  
possession or use for all or part of any particular year (for  
example, a leasehold, easement, or timeshare), if such rights  
have a remaining term of at least 30 years, including any period  
for which the holder may renew such rights, determined on the  
date of closing. For example, a preexisting leasehold on a  
building with an original term of 99 years and a remaining term of  
35 years on the closing date is an ownership interest; however, if  
the remaining term is 10 years, it is not an ownership interest. An  
ownership interest does not include any option to acquire real  
estate. An ownership interest also includes any contractual  
interest in a sale or exchange of standing timber for a lump-sum  
payment that is fixed and not contingent.  
Involuntary conversion. A sale of real estate under threat or  
imminence of seizure, requisition, or condemnation is generally  
a reportable transaction.  
Timber. Report on Form 1099-S payments of timber royalties  
made under a pay-as-cut contract, reportable under section  
6050N. For more information, see Announcement 90-129,  
1990-48 I.R.B. 10.  
What’s New  
Continuous-use form and instructions. Form 1099-S and  
these instructions have been converted from an annual revision  
to continuous use. Both the form and instructions will be updated  
as needed. For the most recent version, go to IRS.gov/  
In addition to these specific instructions, you should also use the  
Those general instructions include information about the  
following topics.  
Who must file.  
When and where to file.  
Electronic reporting.  
Corrected and void returns.  
Statements to recipients.  
Taxpayer identification numbers (TINs).  
Backup withholding.  
Other general topics.  
You can get the general instructions at IRS.gov/  
The following is a list of transactions that are not reportable;  
however, you may choose to report them. If you do, you are  
subject to the rules in these instructions.  
Online PDF fillable Copies B and C. To ease statement  
furnishing requirements, Copies B and C are fillable online in a  
PDF format available at IRS.gov/Form1099S. You can complete  
these copies online for furnishing statements to recipients and  
for retaining in your own files.  
1. Sale or exchange of a residence (including stock in a  
cooperative housing corporation) for $250,000 or less if you  
received an acceptable written assurance (certification) from the  
seller that such residence is the principal residence (within the  
meaning of section 121) of the seller and the full amount of the  
gain on such sale is excludable from gross income under section  
121. If the certification includes an assurance that the seller is  
married, the preceding sentence shall be applied by substituting  
“$500,000” for “$250,000.” If there are joint sellers, you must  
obtain a certification from each seller (whether married or not) or  
file Form 1099-S for any seller who does not make the  
certification. Also, the seller must include in the certification that  
there has been no period of nonqualified use (as that term is  
defined in section 121(b)(5)(C)) after December 31, 2008, and  
as required by section 6045(e)(5)(A)(iii), that the full amount of  
the gain from the sale is excludable under section 121. The  
certification must be signed by each seller under penalties of  
Specific Instructions  
File Form 1099-S, Proceeds From Real Estate Transactions, to  
report the sale or exchange of real estate.  
Reportable Real Estate  
Generally, you are required to report a transaction that consists  
in whole or in part of the sale or exchange for money,  
indebtedness, property, or services of any present or future  
ownership interest in any of the following.  
1. Improved or unimproved land, including air space.  
2. Inherently permanent structures, including any  
residential, commercial, or industrial building.  
3. A condominium unit and its appurtenant fixtures and  
common elements, including land.  
A sample certification format can be found in Rev. Proc.  
2007-12, 2007-4 I.R.B. 354, available at IRS.gov/irb/  
2007-04_IRB#RP-2007-12.html. The sample certification does  
not include an assurance that there has been no period of  
nonqualified use and an assurance that the full amount of the  
gain from the sale is excludable under section 121. The seller  
must add the information as explained earlier.  
4. Stock in a cooperative housing corporation (as defined in  
section 216).  
5. Any non-contingent interest in standing timber.  
Sale or exchange. A sale or exchange includes any  
transaction properly treated as a sale or exchange for federal  
income tax purposes, even if the transaction is not currently  
Jul 23, 2021  
Cat. No. 27988X  
You may get the certification any time on or before January  
31 of the year after the year of sale. You may rely on the  
certification and not file or furnish Form 1099-S unless you know  
that any assurance on the certification is incorrect.  
You must keep the certification for 4 years after the year of  
sale. You may keep the certification on paper, microfilm,  
microfiche, or in an electronic storage system.  
designate the person required to file Form 1099-S in a written  
agreement, as explained under (3), later.  
1. If you are the person responsible for closing the  
transaction, you must file Form 1099-S. If a Closing Disclosure  
prescribed under the Dodd-Frank Wall Street Reform and  
Consumer Protection Act (Dodd-Frank) is used and a person is  
listed as the settlement agent on the Closing Disclosure, the  
person responsible for closing the transaction is the person  
listed as the settlement agent on that Closing Disclosure. The  
Closing Disclosure combines and replaces the HUD-1  
Settlement Statement and the final Truth-in-Lending (TIL)  
statement under the Real Estate Settlement Procedures Act  
(RESPA) of 1974, as amended, and the Federal Truth in  
Lending Act, which is contained in title I of the Consumer Credit  
Protection Act, as amended (15 U.S.C. 1601). The form  
incorporates the information provided on the Loan Estimate. A  
Closing Disclosure includes any amendments, variations, or  
substitutions that may be prescribed under Dodd-Frank if any  
such form discloses the transferor and transferee, the  
You are not required to obtain the certification. However, if  
you do not obtain it, you must file and furnish Form 1099-S.  
2. Any transaction in which the transferor is a corporation (or  
is considered to be a corporation under Regulations section  
1.6045-4(d)(2)); a governmental unit, including a foreign  
government or an international organization; or an exempt  
volume transferor. Under this rule, if there are exempt and  
nonexempt transferors, you must file Form 1099-S only for the  
nonexempt transferor.  
An exempt volume transferor is someone who sold or  
exchanged during the year, who expects to sell or exchange  
during the year, or who sold or exchanged in either of the 2  
previous years at least 25 separate items of reportable real  
estate to at least 25 separate transferees. In addition, each item  
of reportable real estate must have been held, at the date of  
closing, or will be held, primarily for sale or resale to customers  
in the ordinary course of a trade or business. You are not  
required to report an exempt volume transferor's transactions if  
you receive the penalties of perjury certification required by  
Regulations section 1.6045-4(d)(3).  
3. Any transaction that is not a sale or exchange, including a  
bequest, a gift (including a transaction treated as a gift under  
section 1041), and a financing or refinancing that is not related to  
the acquisition of real estate.  
4. A transfer in full or partial satisfaction of a debt secured by  
the property. This includes a foreclosure, a transfer in lieu of  
foreclosure, or an abandonment.  
application of the proceeds, and the identity of the settlement  
agent or other person responsible for preparing the form.  
If the Closing Disclosure is not used, or no settlement agent is  
listed, the person responsible for closing the transaction is the  
person who prepares a Closing Disclosure that identifies the  
transferor and transferee, reasonably identifies the real estate  
transferred, and describes how the proceeds are to be or were  
If no Closing Disclosure is used, or if two or more Closing  
Disclosures are used, the person responsible for closing the  
transaction is, in the following order:  
a. The transferee's attorney who is present at the delivery of  
either the transferee's note or a significant part of the cash  
proceeds to the transferor or who prepares or reviews the  
preparation of the documents transferring legal or equitable  
5. A de minimis transfer for less than $600. A transaction is  
de minimis if it can be determined with certainty that the total  
money, services, and property received or to be received is less  
than $600, as measured on the closing date. For example, if a  
contract for sale provides for total consideration of “$1.00 plus  
other valuable consideration,” the transfer is not a de minimis  
transfer unless you can determine that the “other valuable  
consideration” is less than $599, as measured on the closing  
date. The $600 rule applies to the transaction as a whole, not  
separately to each transferor.  
b. The transferor's attorney who is present at the delivery of  
either the transferee's note or a significant part of the cash  
proceeds to the transferor or who prepares or reviews the  
preparation of the documents transferring legal or equitable  
ownership, or  
c. The disbursing title or escrow company that is most  
significant in disbursing gross proceeds.  
If there is more than one attorney described in (a) or (b), the  
one whose involvement is most significant is the person  
considered responsible for closing the transaction.  
2. If no one is responsible for closing the transaction as  
explained in (1) above, the person responsible for filing is, in the  
following order: (a) the mortgage lender, (b) the transferor's  
broker, (c) the transferee's broker, or (d) the transferee.  
No reporting is required for the sale or exchange of an  
interest in the following types of property, provided the sale is  
not related to the sale or exchange of reportable real estate.  
An interest in surface or subsurface natural resources (for  
example, water, ores, or other natural deposits) or crops,  
whether or not such natural resources or crops are severed from  
the land. For this purpose, the terms "natural resources" and  
"crops" do not include standing timber. For timber royalties, see  
Timber, earlier.  
For purposes of (2) above, apply the following definitions.  
a. Mortgage lender means a person who lends new funds in  
connection with the transaction, but only if the loan is at least  
partially secured by the real estate. If there is more than one  
lender, the one who lends the most new funds is the mortgage  
lender. If several lenders advance equal amounts of new funds,  
and no other person advances a greater amount of new funds,  
the mortgage lender is the one who has the security interest that  
is most senior in priority. Amounts advanced by the transferor  
are not treated as new funds.  
A burial plot or vault.  
A manufactured structure used as a dwelling that is  
manufactured and assembled at a location different from that  
where it is used, but only if such structure is not affixed, on the  
closing date, to a foundation. This exception applies to the  
transfer of an unaffixed mobile home that is unrelated to the sale  
or exchange of reportable real estate.  
b. Transferor's broker means the broker who contracts with  
the transferor and who is compensated for the transaction.  
Who Must File  
c. Transferee's broker means the broker who significantly  
participates in the preparation of the offer to acquire the property  
or who presents such offer to the transferor. If there is more than  
one such person, the transferee's broker is the one who most  
significantly participates in the preparation of the acquisition  
Generally, the person responsible for closing the transaction, as  
explained in (1) below, is required to file Form 1099-S. If no one  
is responsible for closing the transaction, the person required to  
file Form 1099-S is explained in (2), later. However, you may  
Instructions for Form 1099-S (Rev. 01-2022)  
offer. If there is no such person, the one who most significantly  
participates in the presentation of the offer is the transferee's  
d. Transferee means the person who acquires the greatest  
interest in the property. If no one acquires the greatest interest,  
the transferee is the person listed first on the ownership transfer  
3. Designation agreement. You can enter into a written  
agreement at or before closing to designate who must file Form  
1099-S for the transaction. The agreement will identify the  
person responsible for filing if such designated person signs the  
agreement. It is not necessary that all parties to the transaction  
(or that more than one party) enter into the agreement.  
You may be designated in the agreement as the person who  
must file if you are the person responsible for closing the  
transaction (as explained in (1) under Who Must File, earlier),  
the transferee's or transferor's attorney (as explained in (1)  
under Who Must File, earlier), the title or escrow company that is  
most significant in disbursing gross proceeds, or the mortgage  
lender (as explained in (2a) under Who Must File, earlier).  
response). If you receive the allocation, report gross proceeds  
on each Form 1099-S accordingly.  
You are not required to, but you may, report gross proceeds  
in accordance with an allocation received after the closing date  
but before the due date of Form 1099-S (without extensions).  
However, you cannot report gross proceeds in accordance with  
an allocation received on or after the due date of Form 1099-S  
(without extensions).  
If no gross proceeds are allocated to a transferor because no  
allocation or an incomplete allocation is received, you must  
report the total unallocated gross proceeds on the Form 1099-S  
made for that transferor. If you do not receive any allocation or  
you receive conflicting allocations, report on each transferor's  
Form 1099-S the total unallocated gross proceeds.  
Spouses. If the transferors were spouses at the time of closing,  
who held the property as joint tenants, tenants by the entirety,  
tenants in common, or as community property, treat them as a  
single transferor. Only one Form 1099-S showing either of them  
as the transferor is required. You need not request an allocation  
of gross proceeds if spouses are the only transferors. But if you  
receive an uncontested allocation of gross proceeds from them,  
file Form 1099-S for each spouse according to the allocation. If  
there are other transferors, you must make a reasonable effort to  
contact either spouse to request an allocation.  
The designation agreement may be in any written form and  
may be included on the Closing Disclosure. It must:  
a. Identify by name and address the person designated as  
responsible for filing,  
b. Include the names and addresses of each person  
Partnerships. If the property is transferred by a partnership, file  
only one Form 1099-S for the partnership, not separate Forms  
1099-S for each partner.  
entering into the agreement,  
c. Be signed and dated by all persons entering into the  
Multiple Assets Sold  
d. Include the names and addresses of the transferor and  
If real estate is sold or exchanged and other assets are sold or  
exchanged in the same transaction, report the total gross  
proceeds from the entire transaction on Form 1099-S.  
transferee, and  
e. Include the address and any other information necessary  
to identify the property.  
Each person who signs the agreement must keep it for 4 years.  
You must request the transferor's TIN no later than the time of  
closing. The TIN request need not be made in a separate  
mailing. Rather, it may be made in person, in a mailing that  
includes other items, or electronically. The transferor is required  
to furnish his or her complete, non-truncated TIN and to certify  
that the TIN is correct. For U.S. persons (including U.S. resident  
aliens), you may request a TIN on Form W-9, Request for  
persons may provide their TIN to you on the appropriate Form  
W-8. See part J in the current General Instructions for Certain  
Alternatively, you may provide a written statement to the  
transferor similar to the following: “You are required by law to  
provide (insert name of person responsible for filing) with your  
correct taxpayer identification number. If you do not provide  
(insert name of person responsible for filing) with your correct  
taxpayer identification number, you may be subject to civil or  
criminal penalties imposed by law.”  
The solicitation must contain space for the name, address,  
and TIN of the transferor, and a place to certify under penalties  
of perjury that the TIN furnished is the correct TIN of the  
transferor. The certification must read similar to: “Under  
penalties of perjury, I certify that I am a U.S. person or U.S.  
resident alien and the number shown on this statement is my  
correct taxpayer identification number.”  
If you use a Closing Disclosure, you may provide a copy of  
such statement, appropriately modified to solicit the TIN, to the  
transferor. Keep the Form W-9, W-8, or substitute form in your  
records for 4 years.  
For each transaction, be sure that only one person is  
responsible for filing and that only one Form 1099-S is  
filed for each transferor.  
Employees, Agents, and Partners  
If an employee, agent, or partner, acting within the scope of such  
person's employment, agency, or partnership, participates in a  
real estate transaction, only the employer, principal, or  
partnership (not the employee, agent, or partner) may be the  
reporting person. However, the participation of a person listed  
on the Closing Disclosure as the settlement agent acting as an  
agent of another is not attributed to the principal.  
Foreign Transferors  
Sales or exchanges involving foreign transferors are reportable  
on Form 1099-S. For information on the transferee's  
responsibility to withhold income tax when a U.S. real property  
interest is acquired from a foreign person, see Pub. 515,  
Multiple Transferors  
For multiple transferors of the same real estate, you must file a  
separate Form 1099-S for each transferor. At or before closing,  
you must request from the transferors an allocation of the gross  
proceeds among the transferors. The request and the response  
are not required to be in writing. You must make a reasonable  
effort to contact all transferors of whom you have knowledge.  
However, you may rely on the unchallenged response of any  
transferor, and you need not make additional contacts with other  
transferors after at least one complete allocation is received  
(100% of gross proceeds, whether or not received in a single  
Separate Charge Prohibited  
You may not charge your customers a separate fee for  
complying with the Form 1099-S filing requirements. However,  
Instructions for Form 1099-S (Rev. 01-2022)  
you may take into account the cost of filing the form in setting the  
fees you charge your customers for services in a real estate  
is treated as cash and is includible as part of gross proceeds.  
For a contingent payment transaction, include the maximum  
determinable proceeds. Also see Multiple Assets Sold, earlier.  
If you are reporting a like-kind exchange of property for which  
no gross proceeds are reportable, enter -0- (zero) in box 2 and  
enter an “X” in the checkbox in box 4.  
Statements to Transferors  
If you are required to file Form 1099-S, you must furnish a  
statement to the transferor. Furnish a copy of Form 1099-S or an  
acceptable substitute statement to each transferor. For more  
information about the requirement to furnish a statement to the  
transferor, see part M in the current General Instructions for  
Gross proceeds do not include the value of property or  
services received or to be received by, or on behalf of, the  
transferor, or separately stated cash received for personal  
property, such as draperies, rugs, or a washer and dryer.  
Do not reduce gross proceeds by any expenses paid by the  
transferor, such as sales commissions, deed preparation,  
advertising, and legal expenses. If a Closing Disclosure is used  
for a transfer of real estate for cash and notes only, gross  
proceeds will generally be the contract sales price shown on that  
statement. If other property or services were exchanged, see the  
Contingent payment transaction. A contingent payment  
transaction is one in which the receipt, by or on behalf of the  
transferor, is subject to a contingency. The maximum  
determinable proceeds means the greatest amount of gross  
proceeds possible if all the contingencies are satisfied. If the  
maximum amount of gross proceeds cannot be determined with  
certainty, the maximum determinable proceeds are the greatest  
amount that can be determined with certainty.  
You are not required to indicate on Form 1099-S that the  
transferor's (seller's) financing was federally subsidized.  
Also, you are not required to enter the following.  
Both total gross proceeds and the allocated gross proceeds  
for a multiple transferor transaction (enter either one or the  
An indication that the transferor may receive property or  
services for an obligation having a stated principal amount.  
An indication that, in connection with a contingent payment  
transaction, the transferor may receive gross proceeds that  
cannot be determined with certainty under the regulations and is  
not included in gross proceeds.  
Truncating transferor's TIN on payee statements. Pursuant  
to Regulations section 301.6109-4, all filers of this form may  
truncate a transferor’s TIN (social security number (SSN),  
individual taxpayer identification number (ITIN), adoption  
taxpayer identification number (ATIN), or employer identification  
number (EIN)) on payee statements. Truncation is not allowed  
on any documents the filer files with the IRS. A filer’s TIN may  
not be truncated on any form. See part J in the current General  
Box 3. Address (Including City, State, and ZIP  
Code) or Legal Description  
Enter the address of the property, including the city, state, and  
ZIP code. If the address does not sufficiently identify the  
property, also enter a legal description, such as section, lot, and  
block. For timber royalties, enter “Timber royalties.” For  
lump-sum timber payments, enter “Lump-sum timber payment.”  
Filer's Name, Address, and Telephone Number  
Box 4. Check Here if the Transferor Received or  
Will Receive Property or Services as Part of the  
Enter the name, address, and telephone number of the person  
who is filing Form 1099-S. The name and address must be the  
same as the filer information reported on Form 1096.  
If the transferor received or will receive property (other than cash  
and consideration treated as cash in figuring gross proceeds) or  
services as part of the consideration for the property, enter an  
“X” in the checkbox in box 4.  
Transferor's Name and Address Box  
Enter the name and address of the seller or other transferor of  
the real estate. If spouses are joint sellers, it is only necessary to  
enter one name and the TIN for that person on the form.  
Box 5. Check Here if the Transferor Is a Foreign  
Person (Nonresident Alien, Foreign Partnership,  
Foreign Estate, or Foreign Trust)  
Account Number  
The account number is required if you have multiple accounts for  
a recipient for whom you are filing more than one Form 1099-S.  
Additionally, the IRS encourages you to designate an account  
number for all Forms 1099-S that you file. See part L in the  
If the transferor is a foreign person (nonresident alien, foreign  
partnership, foreign estate, or foreign trust), enter an "X" in the  
checkbox in box 5. See Form 8288 and its separate instructions  
for tax withholding requirements for properties sold by a foreign  
Box 1. Date of Closing  
Box 6. Buyer's Part of Real Estate Tax  
Enter the closing date. On a Closing Disclosure, the closing date  
is the Closing Disclosure date. If a Closing Disclosure is not  
used, the closing date is the earlier of the date title transfers or  
the date the economic burdens and benefits of ownership shift to  
the transferee.  
For a real estate transaction involving a residence, enter the real  
estate tax paid in advance that is allocable to the buyer. You do  
not have to report an amount as allocable to the buyer for real  
estate taxes paid in arrears. You may use the appropriate  
information included on the Closing Disclosure, or comparable  
form, provided at closing. For example, a residence is sold in a  
county where the real estate tax is paid annually in advance. The  
seller paid real estate taxes of $1,200 for the year in which the  
sale took place. The sale occurred at the end of the 9th month of  
the real estate tax year. Therefore, $300 of the tax paid in  
advance is allocated to the buyer, by reference to the amount of  
real estate tax shown on the Closing Disclosure as paid by the  
seller in advance, and is reported in box 5. See Notice 93-4,  
1993-1 C.B. 295.  
Box 2. Gross Proceeds  
Enter the gross proceeds from the sale or exchange of real  
estate. Gross proceeds means any cash received or to be  
received for the real property by or on behalf of the transferor,  
including the stated principal amount of a note payable to or for  
the benefit of the transferor and including a note or mortgage  
paid off at settlement. If the transferee assumes a liability of the  
transferor or takes the property subject to a liability, such liability  
Instructions for Form 1099-S (Rev. 01-2022)