The attached PDF file contains the IRS instructions for filing form 2009 1099S

Excerpt:

Specific Instructions
File Form 1099-S, Proceeds From Real Estate Transactions, to report the sale or exchange of real estate.
Reportable Real Estate
Generally, you are required to report a transaction that consists in whole or in part of the sale or exchange for money, indebtedness, property, or services of any present or future ownership interest in any of the following:
1. Improved or unimproved land, including air space;
2. Inherently permanent structures, including any residential, commercial, or industrial building;
3. A condominium unit and its appurtenant fixtures and common elements, including land; and
4. Stock in a cooperative housing corporation (as defined in section 216).
Sale or exchange.    A sale or exchange includes any transaction properly treated as a sale or exchange for federal income tax purposes, even if the transaction is not currently taxable. For example, a sale of a principal residence may be a reportable sale even though the transferor may be entitled to exclude the gain under section 121. But see Exceptions on this page. Also, a transfer to a corporation that qualifies for nonrecognition of gain under section 351 is a reportable exchange. In addition, a transfer under a land contract is reportable in the year in which the parties enter into the contract.
Ownership interest.    An ownership interest includes fee simple interests, life estates, reversions, remainders, and perpetual easements. It also includes any previously created

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