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From the instructions on 1099-S [i]If the real estate was not your main home, report the transaction on Form 4797, Sales of Business Property; Form 6252, Installment Sale Income; and/or Schedule D (Form 1040). If box 4 is checked and you received or will receive like-kind property, you must file Form 8824, Like-Kind Exchanges.[/i] If you use TaxCut, TurboTax, etc. it should prompt you to enter data from the form.