Statements (25)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:tax_law
|
| gptkbp:appliesTo |
sellers of real estate
|
| gptkbp:excludes |
certain foreclosures
certain gifts certain inheritances |
| gptkbp:filingDeadline |
February 28 (to IRS, paper)
March 31 (to IRS, electronic) January 31 (to recipient) |
| https://www.w3.org/2000/01/rdf-schema#label |
1099-S
|
| gptkbp:includes |
sale of condominiums
sale of cooperative housing corporation stock sale of land sale of permanent structures |
| gptkbp:issuedBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:partOf |
gptkb:1099_series
|
| gptkbp:publicLawNumber |
gptkb:1099-S
|
| gptkbp:recipient |
gptkb:IRS
seller of real estate |
| gptkbp:reportsTo |
gross proceeds from sale or exchange of real estate
|
| gptkbp:requires |
gptkb:U.S._federal_tax_law
sale or exchange of real estate interests |
| gptkbp:usedFor |
reporting proceeds from real estate transactions
|
| gptkbp:bfsParent |
gptkb:Form_1099-S
gptkb:IRS_Form_1099-S |
| gptkbp:bfsLayer |
6
|