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Attention:

This form is provided for informational purposes only. Copy A appears in red, similar to the

official IRS form. Do not file copy A downloaded from this website. The official printed

version of this IRS form is scannable, but the online version of it, printed from this website,

is not. A penalty may be imposed for filing forms that cant be scanned. See part O in the

current General Instructions for Certain Information Returns for more information about

penalties.

To order official IRS forms, call 1-800-TAX-FORM (1-800-829-3676) orOrder Information

Returns and Employer Returns Online, and well mail you the scannable forms and other

products.

See IRS Publications 1141, 1167, 1179 and other IRS resources for information about

printing these tax forms.
http://www.irs.gov/businesses/page/0,,id=23108,00.htmlhttp://www.irs.gov/businesses/page/0,,id=23108,00.htmlhttp://www.irs.gov/businesses/page/0,,id=23108,00.htmlhttp://www.irs.gov/businesses/page/0,,id=23108,00.html

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Form 1099-A

2013

Cat. No. 14412G

Acquisition orAbandonment ofSecured Property

Copy A

FoInternal Revenue

Service Cente

Department of the Treasury - Internal Revenue Service

File with Form 1096

OMB No. 1545-0877

For Privacy Acand PaperworkReduction Ac

Notice, see the2013 Genera

Instructions foCertain

InformationReturns

8080 VOID CORRECTEDLENDERS name, street address, city or town, province or state, country, ZIP orforeign postal code, and telephone no.

LENDERS federal identification number BORROWERS identification number

BORROWERS name

Street address (including apt. no.)

City or town, province or state, country, and ZIP or foreign postal code

Account number (see instructions)

1Date of lender's acquisition orknowledge of abandonment

2 Balance of principaloutstanding

$3 4 Fair market value of property

$5 Check here if the borrower was personally liable for

repayment of the debt . . . . . . . .

6 Description of property

Form 1099-A www.irs.gov/form1099a

Do Not Cut or Separate Forms on This Page Do Not Cut or Separate Forms on This Page

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Form 1099-A

2013Acquisition or

Abandonment ofSecured Property

Copy B

For Borrowe


This is important taxinformation and is beingfurnished to the Interna

Revenue Service. If youare required to file areturn, a negligence

penalty or othesanction may be

imposed on you itaxable income results

from this transactionand the IRS determines

that it has not beenreported

OMB No. 1545-0877

CORRECTED (if checked)LENDERS name, street address, city or town, province or state, country, ZIP orforeign postal code, and telephone no.


BORROWERS name







$5 If checked, the borrower was personally liable for



Form 1099-A (keep for your records) www.irs.gov/form1099a

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Instructions for BorrowerCertain lenders who acquire an interest in property that was security for aloan or who have reason to know that such property has been abandonedmust provide you with this statement. You may have reportable income orloss because of such acquisition or abandonment. Gain or loss from anacquisition generally is measured by the difference between your adjustedbasis in the property and the amount of your debt canceled in exchangefor the property, or, if greater, the sale proceeds. If you abandoned theproperty, you may have income from the discharge of indebtedness in theamount of the unpaid balance of your canceled debt. The taxconsequences of abandoning property depend on whether or not you werepersonally liable for the debt. Losses on acquisitions or abandonments ofproperty 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 forinvestment or used in a trade or business.

If you borrowed money on this property with someone else, each of youshould receive this statement.

Account number. May show an account or other unique number thelender assigned to distinguish your account.

Box 1. For a lenders acquisition of property that was security for a loan,the date shown is generally the earlier of the date title was transferred tothe lender or the date possession and the burdens and benefits of

ownership were transferred to the lender. This may be the date of aforeclosure or execution sale or the date your right of redemption orobjection expired. For an abandonment, the date shown is the date onwhich the lender first knew or had reason to know that the property wasabandoned or the date of a foreclosure, execution, or similar sale.

Box 2. Shows the debt (principal only) owed to the lender on the loanwhen the interest in the property was acquired by the lender or on the datethe lender first knew or had reason to know that the property wasabandoned.

Box 4. Shows the fair market value of the property. If the amount in box 4is less than the amount in box 2, and your debt is canceled, you may havecancellation of debt income. If the property was your main home, see Pub.

523 to figure any taxable gain or ordinary income.Box 5. Shows whether you were personally liable for repayment of thedebt 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 orabandoned by you. If CCC is shown, the form indicates the amount ofany Commodity Credit Corporation loan outstanding when you forfeitedyour commodity.

Future developments. For the latest information about developmentsrelated to Form 1099-A and its instructions, such as legislation enactedafter they were published, go to www.irs.gov/form1099a .

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Form 1099-A

2013Acquisition or

Abandonment ofSecured Property

Copy C

For Lende


OMB No. 1545-0877

For Privacy Ac

and PaperworkReduction Ac

Notice, see the2013 Genera

Instructions foCertain

InformationReturns

VOID CORRECTEDLENDERS name, street address, city or town, province or state, country, ZIP orforeign postal code, and telephone no.


BORROWERS name







$5 Check here if the borrower was personally liable for



Form 1099-A www.irs.gov/form1099a

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Instructions for Lender

General and specific form instructions are providedseparately. You should use the 2013 General Instructions forCertain Information Returns and the 2013 Instructions forForms 1099-A and 1099-C to complete Form 1099-A. A chartin the general instructions gives a quick guide to which formmust be filed to report a particular payment. To order theseinstructions and additional forms, go to IRS.gov/form1099a orcall 1-800-TAX-FORM (1-800-829-3676).

Caution:Because paper forms are scanned duringprocessing, you cannot file Forms 1096, 1097, 1098, 1099,3921, 3922, or 5498 that you print from the IRS website.

Due dates. Furnish Copy B of this form to the borrower byJanuary 31, 2014.

File Copy A of this form with the IRS by February 28, 2014.If you file electronically, the due date is March 31, 2014. To fileelectronically, you must have software that generates a file

according to the specifications in Pub. 1220, Specifications foFiling Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, andW-2G Electronically. The IRS does not provide a fill-in formoption.

Need help? If you have questions about reporting on Form1099-A, call the information reporting customer service sitetoll free at 1-866-455-7438 or 304-263-8700 (not toll free).Persons with a hearing or speech disability with access toTTY/TDD equipment can call 304-579-4827 (not toll free). Thehours of operation are Monday through Friday from 8:30 a.m.

to 4:30 p.m. Eastern time.

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