I agree with macuser_22.
This Form 1099-S has nothing to do with your individual tax return, so it should not be entered into TurboTax. If it was entered, delete it.
The correct TIN for this Form 1099-S is the TIN of the IRA. Prior to closing, the filer of the Form 1099-S should have sent a Form W-9 or a written statement asking for the TIN of the IRA, which is required by law to be provided, so a TIN should have been obtained for the IRA prior to closing and provided to the filer. A Form 1099-S with a blank TIN might be problematic.
I don't think that the transferor being an IRA makes the transferor an exempt transferor that would make the filer exempt from filing Form 1099-S. Even in the case of an exempt transferor, the filer is not prohibited from filing Form 1099-S.
