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File Form 1099-S, Proceeds from Real Estate Transactions (Info Copy Only), to report the sale or exchange of real estate.

The executor of a decedent's estate uses Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, to figure the estate tax imposed by chapter 11 of the Internal Revenue Code.

Form 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner, is the annual information return of a foreign trust with at least one U.S. owner. The form provides information about the foreign trust, its U.S. beneficiaries, and any U.S. person who is treated as an owner of any portion of the foreign trust under the grantor trust rules (sections 671 through 679).

Rental Real Estate Income and Expenses of a Partnership or an S Corporation

Publication 6109 is written for IRS staff use, primarily for Revenue Agents assigned to Exempt Organizations Determinations and Exempt Organizations Examinations. However, Revenue Agents assigned to other Business Operating Divisions (BODs) will use the product as well. This document will also be useful to tax-exempt organizations and practitioners.

Form 4422, Application for Certificate Discharging Property Subject To Estate Tax Lien - An executor, beneficiary, or purchaser can apply for a discharge of property from estate tax lien if an estate is required to file Form 706 or Form 706-NA estate tax return, and property included in the gross estate is sold or will be sold.

A place to submit questions about the Qualified Intermediary (QI) Technical Support

Dec. 17, 2024 ¡ª A federal judge in Chicago has sentenced a real estate developer to nearly 13 years in prison for participating in a conspiracy that embezzled millions of dollars from the failed Washington Federal Bank for Savings in Chicago.

Nov. 12, 2024 ¡ª An executive at a San Luis Obispo-based real estate development company was sentenced today to 60 months in federal prison for paying a local politician nearly $95,000 in bribes and gifts in exchange for official acts benefiting the company¡¯s development projects.

Feb. 27, 2024 ¡ª The shadow chief executive officer of National Realty Investment Advisors LLC (NRIA) today admitted orchestrating a scheme to defraud more than 2,000 investors in a $658 million Ponzi scheme and conspiring to evade millions of dollars in tax liabilities, U.S. Attorney Philip R. Sellinger announced.