Statements (22)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:tax_law
|
| gptkbp:appliesTo |
real estate brokers
sellers of real estate settlement agents |
| gptkbp:country |
gptkb:United_States
|
| gptkbp:filingDate |
gptkb:Internal_Revenue_Service
|
| gptkbp:filingDeadline |
February 28 (to IRS, paper)
March 31 (to IRS, electronic) January 31 (to recipient) |
| gptkbp:firstIssueDate |
1986
|
| https://www.w3.org/2000/01/rdf-schema#label |
IRS Form 1099-S
|
| gptkbp:issuedBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:language |
English
|
| gptkbp:partOf |
gptkb:IRS_1099_series
|
| gptkbp:providesFor |
seller of real estate
|
| gptkbp:publicLawNumber |
gptkb:1099-S
|
| gptkbp:reportsTo |
gross proceeds from sale or exchange of real estate
|
| gptkbp:requires |
gptkb:Internal_Revenue_Code_Section_6045(e)
|
| gptkbp:usedFor |
reporting proceeds from real estate transactions
|
| gptkbp:website |
https://www.irs.gov/forms-pubs/about-form-1099-s
|
| gptkbp:bfsParent |
gptkb:IRS
|
| gptkbp:bfsLayer |
5
|