Use Form 1099-S to report the sale or exchange of real estate. Current Revision Form 1099-S PDF Instructions for Form 1099-S (Print Version PDF) Recent Developments None at this time. Other Items You May Find Useful All Form 1099-S Revisions About General Instructions for Certain Information Returns About Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities Online Ordering for Information Returns and Employer Returns Other Current Products Related About Form 1096, Annual Summary and Transmittal of U.S. Information Returns About General Instructions for Certain Information Returns About Instructions for the Requester of Forms W–8 BEN, W–8 BEN–E, W–8 ECI, W–8 EXP, and W–8 IMY About Form W-9, Request for Taxpayer Identification Number and Certification