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Certification for no information reporting on the sale or exchange of a principal residence 2026

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How to use or fill out certification for no information reporting on the sale or exchange of a principal residence

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  1. Click ‘Get Form’ to open it in the editor.
  2. In Part I, enter the names of all sellers in the designated field. Ensure accuracy as this information is crucial for identification.
  3. Provide the street address or legal description of the property, along with the city, state, and ZIP code.
  4. Input your Taxpayer Identification Number (TIN) in the specified area to facilitate tax reporting.
  5. Move to Part II and check 'true' or 'false' for each assurance statement. Carefully read each statement to ensure you meet the criteria outlined.
  6. In Part III, all sellers must sign and date the form under penalties of perjury, confirming that all provided information is accurate.

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Related links

26 CFR 1.6045-4 - Information reporting on real estate

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 anRead more

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Instructions for Form 1099-S (04/2025)

No reporting is required for the sale or exchange of an interest in the following types of property, provided the sale is not related to the sale orRead more

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CERCLA.pdf

Apr 24, 2013 (E) No person required to provide information under this. Act may claim that the information is entitled to protection under this paragraphRead more

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