Form 1099-S — Proceeds From Real Estate Transactions

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f1099s.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

Attention:¶

Which Revision To Use for Which Year. We issue information returns up to a year in advance of when issuers will first file them. For all forms that we do not issue annually (such as Form 1040), the year of the revision date is the first year for which issuers are to use the form to report amounts. For example, we issued an April 2025 revision of Form 1099-NEC, Nonemployee Compensation, to use first to report amounts for calendar year 2025. Filers will first file the April 2025 revision with the IRS beginning in January 2026, to report amounts for 2025. Likewise, we are developing a December 2026 revision of Form 1099-NEC, to use first to report amounts for calendar year 2026 with the first filings with the IRS beginning in January 2027.

We release these and other information return forms and their instructions up to a year in advance of when you, as an issuer, are required to file them with the IRS. We do this because the information return forms have multiple uses. We also provide a copy of the form for the form issuer to use to furnish a copy of the form to the recipient. We require filers of information returns, including Forms 1099-NEC and 1099-S, to furnish a copy of what is or will be filed with the IRS to the recipient. In many cases, issuers of 1099 forms prefer to furnish the information return to the recipient at the time they know what they will have to report to the IRS beginning the following January. For example, you cannot file the December 2026 revision of Form 1099-S with the IRS for a reportable home sale occurring in January 2026 until January 2027. However, you may want to furnish the recipient (the seller of the home) their copy of Form 1099-S at the closing of the sale, to avoid issues with mailing the Form 1099-S the following January, a year later, when the recipient may have a new mailing address. We therefore make the Form 1099-S for use in reporting 2026 sales available just before 2026, so issuers can use it to meet their responsibility to furnish a copy to the recipient for sales beginning in 2026, even though the form can’t be filed with the IRS until January 2027. We also post drafts and final revisions of information returns well in advance so that issuers will know at the beginning of a year what information they need to collect during that year so they can report it to the IRS beginning in January of the following year.

Note: We make available Copy A for informational purposes only. Copy A appears in red, similar to the official printed form. However, official printed versions of Copy A are scannable, but self-printed copies of Copy A from this PDF are not. Do not print and file copy A of this PDF; we may impose a penalty for filing information return forms that we can’t scan. See part O in Publication 1099, General Instructions for Certain Information Returns, at IRS.gov/Form1099 for more information about penalties.

You may download and print Copy B and other copies of this form, which appear in black, to satisfy the requirement to furnish the information to the recipient.

If you have 10 or more information returns, in the aggregate, to file, you may be required to e-file information returns. You’ll find that it is easier and faster to e-file using our free Information Return Intake System (IRIS). See IRS.gov/InfoReturn and IRS.gov/IRIS for details.

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Note: The order limit for most information returns is 10 due to the e-file requirement.

See IRS Publications 1141, 1167, and 1179 for more information about these tax forms.

7575 VOID CORREC				CTED
FILER’S name	FILER’S name	FILER’S name	FILER’S name	1 Date of closing	Form1099-S (Rev. December 2026) OMB No. 1545-0997
Street address	Street address	Room or suite no.	Room or suite no.	2aTotal gross proceeds $	2aTotal gross proceeds $
Street address	Street address	Room or suite no.	Room or suite no.	2aTotal gross proceeds $	For calendar year
City or town	City or town	Telephone number	Telephone number	Telephone number	Telephone number
City or town	City or town	Telephone number	Telephone number	2b Cash gross proceeds $	2c Digital asset gross proceeds $
State or province	Country	ZIP or foreign postal code	ZIP or foreign postal code	ZIP or foreign postal code	ZIP or foreign postal code
FILER’S TIN	TRANSFEROR’S TIN	TRANSFEROR’S TIN	TRANSFEROR’S TIN	3 Address (including city, state, and ZIP code) or legal description	3 Address (including city, state, and ZIP code) or legal description
TRANSFEROR’S name	TRANSFEROR’S name	TRANSFEROR’S name	TRANSFEROR’S name	TRANSFEROR’S name	TRANSFEROR’S name
Street address	Street address	Street address	Apt. no.	4 Buyer’s part of real estate tax $	4 Buyer’s part of real estate tax $
City or town	City or town	City or town	City or town	5	5
State or province	Country	ZIP or foreign postal code	ZIP or foreign postal code	ZIP or foreign postal code	ZIP or foreign postal code
Account number (see instructions)	Account number (see instructions)	Account number (see instructions)	Account number (see instructions)	Account number (see instructions)	Account number (see instructions)
8aCode for digital asset received, or to be received, as consideration
8cNumber of digital asset units received, or to be received, as consideration

Form 1099-S (Rev. 12-2026) Created 9/18/25 Cat. No. 64292E www.irs.gov/Form1099S Department of the Treasury - Internal Revenue Service Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page

Cat. No. 64292E

Department of the Treasury - Internal Revenue Service

CORRECTED (if checked)

FILER’S name				1 Date of closing	OMB No. 1545-0997 1099-S Form (Rev. December 2026)
Street address	Street address	Room or suite no.	Room or suite no.	2aTotal gross proceeds $	2aTotal gross proceeds $
Street address	Street address	Room or suite no.	Room or suite no.	2aTotal gross proceeds $	For calendar year
City or town	City or town	Telephone number	Telephone number	Telephone number	Telephone number
City or town	City or town	Telephone number	Telephone number	2bCash gross proceeds $	2cDigital asset gross proceeds $
State or province	Country	ZIP or foreign postal code	ZIP or foreign postal code	ZIP or foreign postal code	ZIP or foreign postal code
FILER’S TIN	TRANSFEROR’S TIN	TRANSFEROR’S TIN	TRANSFEROR’S TIN	3 Address (including city, state, and ZIP code) or legal description	3 Address (including city, state, and ZIP code) or legal description
TRANSFEROR’S name	TRANSFEROR’S name	TRANSFEROR’S name	TRANSFEROR’S name	TRANSFEROR’S name	TRANSFEROR’S name
Street address	Street address	Street address	Apt. no.	4 Buyer’s part of real estate tax $	4 Buyer’s part of real estate tax $
City or town	City or town	City or town	City or town	5	5
State or province	Country	ZIP or foreign postal code	ZIP or foreign postal code	ZIP or foreign postal code	ZIP or foreign postal code
Account number (see instructions)	Account number (see instructions)	Account number (see instructions)	Account number (see instructions)	Account number (see instructions)	Account number (see instructions)
8a Code for digital asset received, or to be received, as consideration
8c Number of digital asset units received, or to be received, as consideration

Form 1099-S (Rev. 12-2026) (Keep for your records) www.irs.gov/Form1099S

Department of the Treasury - Internal Revenue Service

Instructions for Transferor For sales or exchanges of certain real estate, the person responsible for closing a real estate transaction must report the real estate proceeds to the IRS and must furnish this statement to you. To determine if you have to report the sale or exchange of your main home on your tax return, see the Instructions for Schedule D (Form 1040). If the real estate was not your main home, report the transaction on Form 4797, Form 6252, and/or the Schedule D for the appropriate income tax form. If box 6 is checked and you received or will receive like-kind property, you must file Form 8824. Federal mortgage subsidy. You may have to recapture (pay back) all or part of a federal mortgage subsidy if all the following apply.

You received a loan provided from the proceeds of a qualified mortgage bond or you received a mortgage credit certificate.
Your original mortgage loan was provided after 1990.
You sold or disposed of your home at a gain during the first 9 years after you received the federal mortgage subsidy.
Your income for the year you sold or disposed of your home was over a specified amount.

This will increase your tax. See Form 8828 and Pub. 523. Transferor’s taxpayer identification number (TIN). For your protection, this form may show only the last four digits of your TIN (social security number (SSN), individual taxpayer identification number (ITIN), adoption taxpayer identification number (ATIN), or employer identification number (EIN)). However, the issuer has reported your complete TIN to the IRS. Account number. May show an account or other unique number the filer assigned to distinguish your account. Box 1. Shows the date of closing. Box 2a. Shows the total gross proceeds from a real estate transaction, generally the sales price. Box 2a is the total of boxes 2b and 2c. Box 2a does not include the value of other services or property (other than the value of digital assets) you received or will receive. Box 2b. Shows the gross proceeds from a real estate transaction received in the form of cash, notes payable to you, notes assumed by the transferee (buyer), and any notes paid off at settlement. Box 2b does not include the value of digital assets, other property, or services you received or will receive. Box 2c. Shows the gross proceeds from a real estate transaction you received, or will receive, in the form of digital assets measured in U.S. dollars. A digital asset is defined as a digital representation of value that is

recorded on a cryptographically secured distributed ledger or any similar technology. Go to www.irs.gov/DigitalAssets for additional information about digital assets. Box 3. Shows the address or legal description of the property transferred. Box 4. Shows certain real estate tax on a residence charged to the buyer at settlement. If you have already paid the real estate tax for the period that includes the sale date, subtract the amount in box 4 from the amount already paid to determine your deductible real estate tax. But if you have already deducted the real estate tax in a prior year, generally report this amount as income on the “Other income” line of Schedule 1 (Form 1040). For more information, see Pub. 523, Pub. 525, and Pub. 530. Box 5. Reserved for future use. Box 6. If checked, shows that you received or will receive services or property (other than cash, notes, or digital assets) as part of the consideration for the property transferred. The value of any services or property (other than cash, notes, or digital assets) is not included in boxes 2a, 2b, and 2c. Box 7. If checked, shows that you are a foreign person (nonresident alien, foreign partnership, foreign estate, or foreign trust). Box 8a. Shows the Digital Token Identifier Foundation (DTIF) code associated with the name shown in box 8b for which the amounts are being reported. See https://dtif.org/registry-search . Box 8b. Shows the name of the digital asset you received, or will receive, as consideration. Box 8c. Shows the number of digital asset units you received, or will receive, as consideration. Box 8d. Shows the date you received, or will receive, digital assets as consideration. Future developments. For the latest developments related to Form 1099-S and its instructions, such as legislation enacted after they were published, go to www.irs.gov/Form1099S . Free File Program. Go to www.irs.gov/FreeFile to see if you qualify for no-cost online federal tax preparation, e-filing, and direct deposit or payment options.

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