1099-A

Acquisition or Abandonment of Secured Property

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Form 1099-A - Copy B Borrower
Form 1099-A - Copy C Lender
Form 1099-A - Copy A Federal
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What to Report on Form 1099-A

Information about the acquisition or abandonment of property that is security for a debt for which you are the lender.

Where to File Form 1099-A

Federal - Paper

If your principal business, office or agency, or legal residence in the case of an individual, is located in:

Alabama, Arizona, Arkansas, Connecticut, Delaware, Florida, Georgia, Kentucky, Louisiana, Maine, Massachusetts, Mississippi, New Hampshire, New Jersey, New Mexico, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, Texas, Vermont, Virginia, West Virginia

Filing Address:

  • Department of the Treasury
  • Internal Revenue Service Center
  • Austin, TX 73301

If your principal business, office or agency, or legal residence in the case of an individual, is located in:

Alaska, California, Colorado, District of Columbia, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Maryland, Michigan, Minnesota, Missouri, Montana, Nebraska, Nevada, North Dakota, Oklahoma, Oregon, South Carolina, South Dakota, Tennessee, Utah, Washington, Wisconsin, Wyoming

  • Department of the Treasury
  • Internal Revenue Service Center
  • Kansas City, MO 64999

International: If your legal residence or principal place of business or principal office or agency is outside the United States, use the Austin, TX filing address.

Federal Filing Requirements for Form 1099-A

  • Copy A - For Internal Revenue Service Center
  • Copy B - For Borrower
  • Copy C - For Lender or State Copy

Federal E-Filing Requirements for Form 1099-A

Any person, including a corporation, partnership, individual, estate, and trust, who is required to file 250 or more information returns must file such returns electronically. The 250 or more requirement applies separately for each type of return and separately to each type of corrected return. For example, if you must file 100 Forms 1099-B and 300 Forms 1099-INT, Forms 1099-B need not be filed electronically since they do not meet the threshold of 250. However, Forms 1099-INT must be filed electronically since they meet the threshold of 250.

Federal Transmittal Form Requirements for Form 1099-A

Paper: Form 1096

E-file: None Required