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Introduction

SECTION 6. OBTAINING AND

Internal Revenue Bulletin 2007-4 · 2026-10-03 edition · updated 2026-10-04 · United States

RETAINING SELLER CERTIFICATION

The real estate reporting person may obtain a certification at any time on or before January 31 of the year following the year of the sale or exchange of the residence. The certification must be retained by the real estate reporting person for 4 years after the year of the sale or exchange of the residence to which the certification applies.

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▸Contents — Internal Revenue Bulletin 2007-4
Internal Revenue Bulletin 2007-4

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