These occur if the seller is to receive cash or other consideration based on a contingency. Under this type of transaction the settlement agent is to report the maximum determinable proceeds to be received by the seller if all contingencies are assumed to be satisfied in such a manner that will maximize gross proceeds. If the maximum gross proceeds cannot be determined, estimate this amount as close as possible. In addition, indicate on the input sheet that "the sales price cannot be determined with certainty."

Additional topics:

How to Fill Out the Input Sheet
Which Transactions are Subject to the Reporting Requirements
Sales of Principal Residences
Multiple Sellers
Foreign Sellers
Exempt Volume Transferors
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