### Question
How is the "real estate reporting person" defined?


### Answer
The term **real estate reporting person** is defined in *26 U.S.C. § 6045* as follows -

> any of the following persons involved in a real estate transaction in the following order:



(A) the person (including any attorney or title company) responsible for closing the transaction,



(B) the mortgage lender,



(C) the seller's broker,



(D) the buyer's broker, or



(E) such other person designated in regulations prescribed by the Secretary

#### Citation:
  - *26 U.S.C. § 6045*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 61-INFORMATION AND RETURNS > Subchapter A-Returns and Records > PART III-INFORMATION RETURNS > Subpart B-Information Concerning Transactions With Other Persons**

