0425 Form 1099-A (PDF) — verbatim text

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f1099a.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

Attention:¶

Copy A of this form is provided for informational purposes only. Copy A appears in red, similar to the official IRS form. The official printed version of Copy A of this IRS form is scannable, but the online version of it, printed from this website, is not. Do not print and file copy A downloaded from this website; a penalty may be imposed for filing with the IRS information return forms that can’t be scanned. See part O in the current General Instructions for Certain Information Returns, available at IRS.gov/Form1099, for more information about penalties.

Please note that Copy B and other copies of this form, which appear in black, may be downloaded and printed and used to satisfy the requirement to provide the information to the recipient.

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See Publications 1141, 1167, and 1179 for more information about printing these forms.

Copy A

For Internal Revenue

Service Center

For filing information,

Privacy Act, and Paperwork Reduction

Act Notice, see the General Instructions

for Certain Information Returns .

www.irs.gov/Form1099

8080 VOID CORREC		CTED
LENDER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	LENDER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.		Form1099-A (Rev. April 2025) OMB No. 1545-0877
LENDER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	LENDER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.		For calendar year
LENDER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	LENDER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	1 Date of lender’s acquisition or knowledge of abandonment	2 Balance of principal outstanding $
LENDER’S TIN	BORROWER’S TIN	BORROWER’S TIN	BORROWER’S TIN
BORROWER’S name	BORROWER’S name	3	4 Fair market value of property $
Street address (including apt. no.)	Street address (including apt. no.)	5 Check if the borrower was personally liable for repayment of the debt . . . . . . . . . . . . .	5 Check if the borrower was personally liable for repayment of the debt . . . . . . . . . . . . .
City or town, state or province, country, and ZIP or foreign postal code	City or town, state or province, country, and ZIP or foreign postal code	6 Description of property	6 Description of property
Account number (see instructions)	Account number (see instructions)	Account number (see instructions)	Account number (see instructions)

Form 1099-A (Rev. 4-2025) Cat. No. 14412G www.irs.gov/Form1099A Department of the Treasury - Internal Revenue Service Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page

Cat. No. 14412G

Department of the Treasury - Internal Revenue Service

CORRECTED (if checked)

Copy B For Borrower

This is important tax information and is being

furnished to the IRS. If you are required to file a

return, a negligence

penalty or other sanction may be imposed on you if taxable income results

from this transaction and the IRS determines

that it has not been

reported.

LENDER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.			OMB No. 1545-0877 1099-A Form (Rev. April 2025)
LENDER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	LENDER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.		For calendar year
LENDER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	LENDER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	1 Date of lender’s acquisition or knowledge of abandonment	2 Balance of principal outstanding $
LENDER’S TIN	BORROWER’S TIN	BORROWER’S TIN	BORROWER’S TIN
BORROWER’S name Street address (including apt. no.) City or town, state or province, country, and ZIP or foreign postal code	BORROWER’S name Street address (including apt. no.) City or town, state or province, country, and ZIP or foreign postal code	3	4 Fair market value of property $
BORROWER’S name Street address (including apt. no.) City or town, state or province, country, and ZIP or foreign postal code	BORROWER’S name Street address (including apt. no.) City or town, state or province, country, and ZIP or foreign postal code	5 If checked, the borrower was personally liable for repayment of the debt . . . . . . . . . . . .	5 If checked, the borrower was personally liable for repayment of the debt . . . . . . . . . . . .
BORROWER’S name Street address (including apt. no.) City or town, state or province, country, and ZIP or foreign postal code	BORROWER’S name Street address (including apt. no.) City or town, state or province, country, and ZIP or foreign postal code	6 Description of property	6 Description of property
Account number (see instructions)	Account number (see instructions)	Account number (see instructions)	Account number (see instructions)

Form 1099-A (Rev. 4-2025) (keep for your records) www.irs.gov/Form1099A

Department of the Treasury - Internal Revenue Service

Instructions for Borrower Certain lenders who acquire an interest in property that was security for a loan or who have reason to know that such property has been abandoned must provide you with this statement. You may have reportable income or loss because of such acquisition or abandonment. Gain or loss from an acquisition is generally measured by the difference between your adjusted basis in the property and the amount of your debt canceled in exchange for the property or, if greater, the sale proceeds. If you abandoned the property, you may have income from the discharge of indebtedness in the amount of the unpaid balance of your canceled debt. The tax consequences of abandoning property depend on whether or not you were personally liable for the debt. Losses on acquisitions or abandonments of property held for personal use are not deductible. See Pub. 4681 for information about your tax consequences. Property means any real property (such as a personal residence), any intangible property, and tangible personal property that is held for investment or used in a trade or business.

If you borrowed money on this property with someone else, each of you should receive this statement. Borrower’s taxpayer identification number (TIN). For your protection, this form may show only the last four digits of your TIN (social security number (SSN), individual taxpayer identification number (ITIN), adoption taxpayer identification number (ATIN), or employer identification number (EIN)). However, the issuer has reported your complete TIN to the IRS. Account number. May show an account or other unique number the lender assigned to distinguish your account. Box 1. For a lender’s acquisition of property that was security for a loan, the date shown is generally the earlier of the date title was transferred to the lender

or the date possession and the burdens and benefits of ownership were transferred to the lender. This may be the date of a foreclosure or execution sale or the date your right of redemption or objection expired. For an abandonment, the date shown is the date on which the lender first knew or had reason to know that the property was abandoned or the date of a foreclosure, execution, or similar sale.

Box 2. Shows the debt (principal only) owed to the lender on the loan when the interest in the property was acquired by the lender or on the date the lender first knew or had reason to know that the property was abandoned. Box 3. Reserved for future use. Box 4. Shows the fair market value of the property. If the amount in box 4 is less than the amount in box 2, and your debt is canceled, you may have cancellation of debt income. If the property was your main home, see Pub. 523, available at www.irs.gov/Pub523, to figure any taxable gain or ordinary income. Box 5. Shows whether you were personally liable for repayment of the debt when the debt was created or, if modified, when it was last modified. Box 6. Shows the description of the property acquired by the lender or abandoned by you. If “CCC” is shown, the form indicates the amount of any Commodity Credit Corporation loan outstanding when you forfeited your commodity. Future developments. For the latest information about developments related to Form 1099-A and its instructions, such as legislation enacted after they were published, go to www.irs.gov/Form1099A . Free File Program. Go to www.irs.gov/FreeFile to see if you qualify for no-cost online federal tax preparation, e-filing, and direct deposit or payment options.

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