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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