File Form 1099-SB if you are the issuer of a life insurance contract and you receive a statement from an acquirer in a reportable policy sale provided under section 6050Y(a) or you receive notice of a transfer of the life insurance contract to a foreign person. See the Instructions for Form 1009-SB for complete filing requirements. Current Revision Form 1099-SB PDF Instructions for Form 1099-SB PDF (HTML) Recent Developments None at this time. Other Items You May Find Useful All Form 1099-SB Revisions About General Instructions for Certain Information Returns Online Ordering for Information Returns and Employer Returns Other Current Products