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CERTIFICATION FOR NO INFORMATION REPORTING

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CERTIFICATION FOR NO INFORMATION REPORTING ...

    CERTIFICATION FOR NO INFORMATION REPORTING

    ON THE SALE OR EXCHANGE OF A PRINCIPAL RESIDENCE

    This form may be completed by the seller of a principal residence. This information is necessary to determine whether the sale or exchange should be reported to the seller, and to the Internal Revenue

    Service on Form 1099-S, Proceeds From Real Estate Transactions. If the seller properly completes Parts I

    and III, and makes a “yes” response to assurances (1) through (4) in Part II, no information reporting to

    the seller or to the Service will be required for that seller. 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 form 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

1. Name:

2. Address or legal description (including city, state, and ZIP code) of residence being sold or

    exchanged.

    Legal Description:

    Address:

3. Taxpayer Identification Number (TIN):

Part II. Seller Assurances

    Check “yes” or “no” for assurances (1) through (4)

Yes No

    [X] [ ] (1) I owned and used the residence as my principal residence for periods aggregating 2

    years or more during the 5-year period ending on the date of the sale or exchange of the

    residence.

    [X] [ ] (2) I have not sold or exchanged another principal residence during the 2-year period

    ending on the date of the sale or exchange of the residence (not taking into account any

    sale or exchange before May 7, 1997).

    [X] [ ] (3) No portion of the residence has been used for business or rental purposes by me (or my

    spouse if I am married) after May 6, 1997.

    [X] [ ] (4) At least one of the following three statements applies:

    The sale or exchange is of the entire residence for $250,000 or less.

    OR

    I am married, the sale or exchange is of the entire residence for $500,000 or less,

    and the gain on the sale or exchange of the entire residence is $250,000 or less.

    OR

    I am married, the sale or exchange is of the entire residence for $500,000 or less,

    and (a) I intend to file a joint return for the year of the sale or exchange, (b) my spouse also

    used the residence as his or her principal residence for periods aggregating 2 years or more

    during the 5-year period ending on the date of the sale or exchange of the residence, and (c)

    my spouse also has not sold or exchanged another principal residence during the 2-year

    period ending on the date of the sale or exchange of the residence (not taking into account

    any sale or exchange before May 7, 1997).

    Part III. Seller Certification

Under penalties of perjury, I certify that all the above information is true as of the end of the day

    of the sale or exchange.

    CERTIFICATION FOR NO INFORMATION REPORTING

    ON THE SALE OR EXCHANGE OF A PRINCIPAL RESIDENCE

    This form may be completed by the seller of a principal residence. This information is necessary

    to determine whether the sale or exchange should be reported to the seller, and to the Internal Revenue

    Service on Form 1099-S, Proceeds From Real Estate Transactions. If the seller properly completes Parts I

    and III, and makes a “yes” response to assurances (1) through (4) in Part II, no information reporting to

    the seller or to the Service will be required for that seller. 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 form 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

1. Name:

2. Address or legal description (including city, state, and ZIP code) of residence being sold or

    exchanged.

    Legal Description:

    Address:

3. Taxpayer Identification Number (TIN):

Part II. Seller Assurances

    Check “yes” or “no” for assurances (1) through (4)

Yes No

    [X] [ ] (1) I owned and used the residence as my principal residence for periods aggregating 2

    years or more during the 5-year period ending on the date of the sale or exchange of the

    residence.

    [X] [ ] (2) I have not sold or exchanged another principal residence during the 2-year period

    ending on the date of the sale or exchange of the residence (not taking into account any

    sale or exchange before May 7, 1997).

    [X] [ ] (3) No portion of the residence has been used for business or rental purposes by me (or my

    spouse if I am married) after May 6, 1997.

[X] [ ] (4) At least one of the following three statements applies:

    The sale or exchange is of the entire residence for $250,000 or less.

    OR

    I am married, the sale or exchange is of the entire residence for $500,000 or less,

    and the gain on the sale or exchange of the entire residence is $250,000 or less.

    OR

    I am married, the sale or exchange is of the entire residence for $500,000 or less,

    and (a) I intend to file a joint return for the year of the sale or exchange, (b) my spouse also

    used the residence as his or her principal residence for periods aggregating 2 years or more

    during the 5-year period ending on the date of the sale or exchange of the residence, and (c)

    my spouse also has not sold or exchanged another principal residence during the 2-year

    period ending on the date of the sale or exchange of the residence (not taking into account

    any sale or exchange before May 7, 1997).

    Part III. Seller Certification

Under penalties of perjury, I certify that all the above information is true as of the end of the day

    of the sale or exchange.

    CERTIFICATION FOR NO INFORMATION REPORTING

    ON THE SALE OR EXCHANGE OF A PRINCIPAL RESIDENCE

    This form may be completed by the seller of a principal residence. This information is necessary to determine whether the sale or exchange should be reported to the seller, and to the Internal Revenue

    Service on Form 1099-S, Proceeds From Real Estate Transactions. If the seller properly completes Parts I

    and III, and makes a “yes” response to assurances (1) through (4) in Part II, no information reporting to

    the seller or to the Service will be required for that seller. 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 form 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

1. Name:

2. Address or legal description (including city, state, and ZIP code) of residence being sold or

    exchanged.

    Legal Description:

    Address:

3. Taxpayer Identification Number (TIN):

Part II. Seller Assurances

    Check “yes” or “no” for assurances (1) through (4)

Yes No

    [X] [ ] (1) I owned and used the residence as my principal residence for periods aggregating 2

    years or more during the 5-year period ending on the date of the sale or exchange of the

    residence.

    [X] [ ] (2) I have not sold or exchanged another principal residence during the 2-year period

    ending on the date of the sale or exchange of the residence (not taking into account any

    sale or exchange before May 7, 1997).

    [X] [ ] (3) No portion of the residence has been used for business or rental purposes by me (or my

    spouse if I am married) after May 6, 1997.

    [X] [ ] (4) At least one of the following three statements applies:

    The sale or exchange is of the entire residence for $250,000 or less.

    OR

    I am married, the sale or exchange is of the entire residence for $500,000 or less,

    and the gain on the sale or exchange of the entire residence is $250,000 or less.

    OR

    I am married, the sale or exchange is of the entire residence for $500,000 or less,

    and (a) I intend to file a joint return for the year of the sale or exchange, (b) my spouse also

    used the residence as his or her principal residence for periods aggregating 2 years or more

    during the 5-year period ending on the date of the sale or exchange of the residence, and (c)

    my spouse also has not sold or exchanged another principal residence during the 2-year

    period ending on the date of the sale or exchange of the residence (not taking into account

    any sale or exchange before May 7, 1997).

    Part III. Seller Certification

Under penalties of perjury, I certify that all the above information is true as of the end of the day

    of the sale or exchange.

    CERTIFICATION FOR NO INFORMATION REPORTING

    ON THE SALE OR EXCHANGE OF A PRINCIPAL RESIDENCE

    This form may be completed by the seller of a principal residence. This information is necessary

    to determine whether the sale or exchange should be reported to the seller, and to the Internal Revenue

    Service on Form 1099-S, Proceeds From Real Estate Transactions. If the seller properly completes Parts I

    and III, and makes a “yes” response to assurances (1) through (4) in Part II, no information reporting to

    the seller or to the Service will be required for that seller. 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 form 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

1. Name:

2. Address or legal description (including city, state, and ZIP code) of residence being sold or

    exchanged.

    Legal Description:

    Address:

3. Taxpayer Identification Number (TIN):

Part II. Seller Assurances

    Check “yes” or “no” for assurances (1) through (4)

Yes No

    [X] [ ] (1) I owned and used the residence as my principal residence for periods aggregating 2

    years or more during the 5-year period ending on the date of the sale or exchange of the

    residence.

    [X] [ ] (2) I have not sold or exchanged another principal residence during the 2-year period

    ending on the date of the sale or exchange of the residence (not taking into account any

    sale or exchange before May 7, 1997).

    [X] [ ] (3) No portion of the residence has been used for business or rental purposes by me (or my

    spouse if I am married) after May 6, 1997.

[X] [ ] (4) At least one of the following three statements applies:

    The sale or exchange is of the entire residence for $250,000 or less.

    OR

    I am married, the sale or exchange is of the entire residence for $500,000 or less,

    and the gain on the sale or exchange of the entire residence is $250,000 or less.

    OR

    I am married, the sale or exchange is of the entire residence for $500,000 or less,

    and (a) I intend to file a joint return for the year of the sale or exchange, (b) my spouse also

    used the residence as his or her principal residence for periods aggregating 2 years or more

    during the 5-year period ending on the date of the sale or exchange of the residence, and (c)

    my spouse also has not sold or exchanged another principal residence during the 2-year

    period ending on the date of the sale or exchange of the residence (not taking into account

    any sale or exchange before May 7, 1997).

    Part III. Seller Certification

Under penalties of perjury, I certify that all the above information is true as of the end of the day

    of the sale or exchange.

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