Which form must be filed with the IRS at escrow?

The correct form to be filed with the IRS at escrow is the 1099-S. This form is specifically used to report the sale or exchange of real estate. When a property is sold, the closing agent or escrow officer is responsible for reporting the transaction to the IRS, and the 1099-S form contains important information such as the gross proceeds from the sale, the seller's tax identification number, and details about the property.

The use of the 1099-S is crucial because it helps the IRS track real estate transactions and ensures that any capital gains tax liability is accurately reported and fulfilled by the seller. This form essentially provides a record of the sale so that both the seller and the IRS are aware of the proceeds from the transaction.

In contrast, the other forms mentioned serve different purposes. The 1099-INT is used for reporting interest income, K-1 is related to partnership income reporting, and the W-2 is used by employers to report wages paid to employees. Each form is essential for its respective context but does not apply to real estate transactions in the manner that the 1099-S does.