[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-302450-105":53,"doc-detail-302450-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","form-1099-s-proceeds-from-real-estate-transactions-copy-a-copy-b-instructions","Form 1099-S - Proceeds From Real Estate Transactions - Copy A / Copy B Instructions","","Form 1099-S (2021) provides information reporting for real estate transactions, including guidance on Copy A and Copy B distribution and filing. Copy A is intended for IRS filing in a scannable format and should not be printed or filed if it cannot be scanned; Copy B is used to satisfy recipient information requirements. It also includes instructions for transferors on reporting sales or exchanges, determining whether the transaction is a main home, and referencing related forms and publications. Fields cover filer and transferor identification, gross proceeds, address or legal description, and additional checks for void/corrected, foreign status, and specific transferor considerations.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/form-1099-s-proceeds-from-real-estate-transactions-copy-a-copy-b-instructions/302450/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/form-1099-s-proceeds-from-real-estate-transactions-copy-a-copy-b-instructions/302450.png","ImageObject",442,249,{"name":88,"@type":89},"\tJames","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-27","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":76},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What is the difference between Copy A and Copy B of Form 1099-S?","Question",{"text":108,"@type":109},"Copy A is provided for IRS filing purposes and is intended to be scannable; it may not be appropriate to print/file if it cannot be scanned. Copy B is furnished to the recipient to satisfy the requirement to provide important tax information.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"When does the transferor need to report real estate proceeds to the IRS?",{"text":113,"@type":109},"For sales or exchanges of certain real estate, the person responsible for closing the transaction reports the proceeds to the IRS and furnishes the statement to the transferor. The instructions direct where to report depending on whether the property was the main home.",{"name":115,"@type":106,"acceptedAnswer":116},"What should a transferor do if box 4 is checked and like-kind property is received?",{"text":117,"@type":109},"If box 4 is checked and the transferor received or will receive like-kind property, the instructions indicate that the transferor must file Form 8824.","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},302450,1790460953,{"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":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":73},2336474466412,"https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d","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 www 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.  \nTo order official IRS information returns,which include a scannable Copy A for filing withthe IRS and all other applicable copies of the form,visit www.IRS.qovlorderforms.Click onEmployer and Information Returns,and we'll mail you the forms you request and theirinstructions,as well as any publications you may order.  \nInformation returns may also be filed electronically using the IRS Filing Information ReturnsElectronically(FIRE)system (visit www.IRS.gov/FIRE)or the IRS Affordable Care ActInformation Returns(AIR)program(visit www.IRS.gov/AIR).  \nSee IRS Publications 1141,1167,and 1179 for more information about printing these taxforms.  \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>2021  \u003Cbr>Form 1099-S   | Proceeds From Real  \u003Cbr>Estate Transactions   |  |\n| --- | --- | --- | --- | --- | --- |\n|  |  | 2 Gross proceeds  \u003Cbr>$   |  |  |  |\n| FILER'S TIN   | TRANSFEROR'S TIN   | 3 Address (including city,state,and ZIP code)or legal description   |  |  | Copy A  \u003Cbr>For  \u003Cbr>Internal Revenue  \u003Cbr>Service Center  \u003Cbr>File with Form 1096.  \u003Cbr>For Privacy Act  \u003Cbr>and Paperwork  \u003Cbr>Reduction Act  \u003Cbr>Notice,see the  \u003Cbr>2021 General  \u003Cbr>Instructions for  \u003Cbr>Certain Information  \u003Cbr>Returns.   |\n| TRANSFEROR'S name   |  |  |  |  |  |\n|  |  | 4 Check here if the transferor received or will receive  \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  \nCat.No.64292E  \nwww.irs.gov/Form1099S  \nDepartment of the Treasury -Intemal Revenue Service  \nDo Not Cut or Separate Forms on This Page—Do Not Cut or Separate Forms on This Page  \n□CORRECTED (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>2021  \u003Cbr>Form 1099-S   | Proceeds From Real  \u003Cbr>Estate Transactions   |  |\n| --- | --- | --- | --- | --- | --- |\n|  |  | 2 Gross proceeds  \u003Cbr>$   |  |  |  |\n| FILER'S TIN   | TRANSFEROR'S TIN   | 3 Address(including city,state,and ZIP code)or legal description   |  |  | Copy B  \u003Cbr>For Transferor  \u003Cbr>Thisisimportant 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  \u003Cbr>as part of the consideration (if checked)...▶   |  |  |  |\n|  |  |","cbCaijHmfqEjek2e","https://ap.wps.com/l/cbCaijHmfqEjek2e","pdf",149199,6,"English","# Key Copy A and Copy B Guidance\n## IRS filing, scannability, and penalties\n## Recipient copy and transferor information\n# Form Fields and Checkboxes\n## VOID / CORRECTED indicators\n## Filer and transferor identification\n## Gross proceeds and transaction details\n# Instructions for Transferor\n## Reporting real estate sales or exchanges\n## Main home vs. non-main home guidance\n## Related forms and federal mortgage subsidy rules","[{\"question\":\"What is the difference between Copy A and Copy B of Form 1099-S?\",\"answer\":\"Copy A is provided for IRS filing purposes and is intended to be scannable; it may not be appropriate to print/file if it cannot be scanned. Copy B is furnished to the recipient to satisfy the requirement to provide important tax information.\"},{\"question\":\"When does the transferor need to report real estate proceeds to the IRS?\",\"answer\":\"For sales or exchanges of certain real estate, the person responsible for closing the transaction reports the proceeds to the IRS and furnishes the statement to the transferor. The instructions direct where to report depending on whether the property was the main home.\"},{\"question\":\"What should a transferor do if box 4 is checked and like-kind property is received?\",\"answer\":\"If box 4 is checked and the transferor received or will receive like-kind property, the instructions indicate that the transferor must file Form 8824.\"}]","Form 1099-S - Proceeds From Real Estate Transactions - Copy A / Copy B Instructions | PDF",1789793031]