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No Information Reporting

No Information Reporting

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The seller and to the Internal Revenue Service on Form 1099-S Proceeds From Real Estate Transactions. The term seller includes each owner of the residence that is sold or exchanged* Thus if a residence has more than one owner a real estate reporting person must either obtain a certification from each owner whether married or not or file an information return and furnish a payee statement for any owner that does not make the certification* Part I. Seller Information Name Address or legal...
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the sale or exchange is of the entire residence for $250 000 or less
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