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Instructions for Form 1099-S (2005)
Section references are to the Internal Revenue Code unless otherwise noted.
2005
Table of Contents
Instructions for Form 1099-S - Introductory Material
Reminder
Instructions for Form 1099-S - Main Contents
Specific Instructions for Form 1099-S
Reportable Real Estate
Exceptions
Who Must File
Employees, Agents, and Partners
Foreign Transferors
Multiple Transferors
Multiple Assets Sold
Taxpayer Identification Numbers (TINs)
Separate Charge Prohibited
Statements to Transferors
Filer's Name and Address Box
Transferor's Name and Address Box
Account Number
Box 1. Date of Closing
Box 2. Gross Proceeds
Box 3. Address or Legal Description (Including City, State, and ZIP Code)
Box 4. Check Here if the Transferor Received or Will Receive Property or Services as Part of the Consideration
Box 5. Buyer's Part of Real Estate Tax
Index
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