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Reserved for future use

Exhibit Z Form 1099-S

Publication 1179 — General Rules and Specifications For Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns · 2026-10-03 edition · updated 2026-10-04 · United States

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

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 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

61

Department of the Treasury - Internal Revenue Service

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▸Contents — Publication 1179 — General Rules and Specifications For Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns

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