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April 2025 is an IRS information return used to report proceeds from certain real estate transactions. The document provides Copy A guidance for informational/scannable IRS filing requirements and warns against printing or filing Copy A downloaded online. It also explains Copy B use for furnishing required information to the recipient and outlines circumstances for e-filing. Included are sections titled Instructions for Transferor, covering reporting responsibilities after real estate closings, references to relevant tax forms, and specific rules such as potential recapture of federal mortgage subsidy and TIN privacy 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is Form 1099-S used for?","Question",{"text":108,"@type":109},"Form 1099-S reports proceeds from certain real estate transactions to the IRS and provides the required statement to the transferor/recipient.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"Why does the document warn against printing or filing Copy A?",{"text":113,"@type":109},"Copy A is provided for informational purposes and is not the scannable official printed version; filing copies that cannot be scanned may lead to penalties by the IRS.",{"name":115,"@type":106,"acceptedAnswer":116},"When might a federal mortgage subsidy have to be recaptured?",{"text":117,"@type":109},"Recapture may apply if specific conditions are met, including that the loan was provided through certain qualified mortgage bond or mortgage credit certificate programs, the loan was originated after 1990, and the home was sold or disposed of at a gain within the first 9 years with income above a stated threshold.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},302449,1790313436,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":79,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":73},687207024643,"https://ap-avatar.wpscdn.com/davatar_3d24733baf745e90a7e4bdd5f77d97b2","Attention:  \nCopy 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 isscannable,but the online version of it,printed from this website,is not.Do not print and filecopy A downloaded from this website;a penalty may be imposed for filing with the IRSinformation return forms that can't be scanned.See part O in the current GeneralInstructions for Certain Information Returns.available at IRS.aov/Form1099.for moreinformation about penalties.  \nPlease note that Copy B and other copies of this form,which appear in black,may bedownloaded and printed and used to satisfy the requirement to provide the information tothe recipient.  \nIf you have 10 or more information returns to file,you may be required to file e-file.Go to  \nIRS.gov/InfoReturn for e-file options.  \nIf you have fewer than 10 information returns to file,we strongly encourage you to e-file.Ifyou want to file them on paper,you can place an order for the official IRS informationreturns,which include a scannable Copy A for filing with the IRS and all other applicablecopies of the form,at IRS.gov/EmploverForms.We'll mail vou the forms vou request andtheir instructions,as well as any publications you may order  \nSee Publications 1141.1167,and 1179 for more information about printing these forms.  \n□VOID  □CORRECTED  \n7575  \n\n| FILER'S name,street address,city or town,state or province,country,  \u003Cbr>ZIP or foreign postal code,and telephone number   | 1 Date of closing   | OMB No.1545-0997  \u003Cbr>Form 1099-S  \u003Cbr>(Rev.April 2025)   | Proceeds From Real  \u003Cbr>Estate Transactions   |  |\n| --- | --- | --- | --- | --- |\n|  | 2 Gross proceeds  \u003Cbr>$   |  |  |  |\n|  |  | For calendar year   |  |  |\n| TRANSFEROR'S TIN  \u003Cbr>FILER'S TIN   | 3 Address (including city,state,and ZIP code)or legal description   |  |  | Copy A  \u003Cbr>For  \u003Cbr>Internal Revenue  \u003Cbr>Service Center  \u003Cbr>For filing information,  \u003Cbr>Privacy Act,and  \u003Cbr>Paperwork Reduction  \u003Cbr>Act Notice,see the  \u003Cbr>General Instructions  \u003Cbr>for Certain  \u003Cbr>Information Returns.  \u003Cbr>www.irs.gov/Form1099   |\n| TRANSFEROR'S name   |  |  |  |  |\n|  | 4 Check here if the transferor received or willreceive  \u003Cbr>property or services as part of the consideration  .   |  |  |  |\n| Street address(ncluding apt.no.)   |  |  |  |  |\n|  | 5 Check here if the transferor is a foreign person  \u003Cbr>(nonresident alien,foreign partnership,foreign estate,  \u003Cbr>or foreign trust).  .   |  |  |  |\n| City or town,state or province,country,and ZIP or foreign postal code   |  |  |  |  |\n| Account number(see instructions)   | 6 Buyer's part of rea estate tax  \u003Cbr>$   |  |  |  |\n\nForm 1099-S (Rev.4-2025)Cat.No.64292Ewww.irs.gov/Form1099SDepartment of the Treasury-Intemal Revenue ServiceDo Not Cut or Separate Forms on This Page—Do Not Cut or Separate Forms on This Page  \nCORRECTED (if checked)  \n\n| FILER'S name,street address,city or town,state or province,country,  \u003Cbr>ZIP or foreign postal code,and telephone number   |  | 1 Date of closing   | OMB No.1545-0997  \u003Cbr>Form 1099-S  \u003Cbr>(Rev.April 2025)   | Proceeds From Real  \u003Cbr>Estate Transactions   |  |\n| --- | --- | --- | --- | --- | --- |\n|  |  | 2 Gross proceeds  \u003Cbr>$   |  |  |  |\n|  |  |  | For calendar year   |  |  |\n| FILER'S TIN   | TRANSFEROR'S TIN   | 3 Address(including city,state,and ZIP code)or legal description   |  |  | Copy B  \u003Cbr>For Transferor  \u003Cbr>This is important tax  \u003Cbr>information and is being  \u003Cbr>fumished to the IRS.If  \u003Cbr>you are required to file a  \u003Cbr>return,a negligence  \u003Cbr>penalty or other  \u003Cbr>sanction may be  \u003Cbr>imposed on you if this  \u003Cbr>item is required to be  \u003Cbr>reported and the IRS  \u003Cbr>determines that it has  \u003Cbr>not been reported.   |\n| TRANSFEROR'S name  \u003Cbr>Street address (including apt.no.)  \u003Cbr>City ortown,state or province,country,and ZIP or foreign postal code   |  |  |  |  |  |\n|  |  | 4 Transferor received or will receive property or services  \u003C","cbCaia0QuT0PGHOT","https://ap.wps.com/l/cbCaia0QuT0PGHOT","pdf",490637,"English","# Instructions for Transferor\n## Reporting requirements for real estate sales or exchanges\n## When to use other tax forms\n## Federal mortgage subsidy recapture conditions\n## Transferor TIN and privacy limits\n## Account number guidance","[{\"question\":\"What is Form 1099-S used for?\",\"answer\":\"Form 1099-S reports proceeds from certain real estate transactions to the IRS and provides the required statement to the transferor/recipient.\"},{\"question\":\"Why does the document warn against printing or filing Copy A?\",\"answer\":\"Copy A is provided for informational purposes and is not the scannable official printed version; filing copies that cannot be scanned may lead to penalties by the IRS.\"},{\"question\":\"When might a federal mortgage subsidy have to be recaptured?\",\"answer\":\"Recapture may apply if specific conditions are met, including that the loan was provided through certain qualified mortgage bond or mortgage credit certificate programs, the loan was originated after 1990, and the home was sold or disposed of at a gain within the first 9 years with income above a stated threshold.\"}]","Form 1099-S - Copy A & Copy B Instructions | PDF",1789793027]