Internal Revenue Service (IRS) · United States (federal)
Form 1099-S: Proceeds From Real Estate Transactions
Current revision: Rev. December 2026 (checked on irs.gov, Oct 28, 2026)
Fill in IRS Form 1099-S (Rev. December 2026) for a real estate closing: gross proceeds, new digital asset boxes, and where the seller reports the sale.
Filling needs no account. Downloading, printing or sending the completed form needs a free account — 3 downloads a month, no watermark.
Page reviewed
Form
1099-S
- Issued by
- Internal Revenue Service (IRS)
- Applies in
- United States (federal)
- Edition
- Rev. December 2026
Official source
PDFBetter is not affiliated with, endorsed by or acting for Internal Revenue Service (IRS). We open the form from irs.gov, and you fill it in our editor. Check the issuer's instructions before you file.
What it is
What Form 1099-S is for
Form 1099-S reports the sale or exchange of real estate. The person responsible for the closing, usually the settlement agent on the Closing Disclosure, files it with the IRS and gives a copy to each seller (the transferor). The current PDF is the continuous-use December 2026 revision; new for 2026, it reports digital assets received as payment in boxes 2c and 8a–8d. The seller's copy can be handed over at closing and is due by February 16, 2027.
Form 1099-S deadlines, 2027 filing season
Copy B to sellers for 2026 closings (February 15 is a federal holiday in 2027) Source: irs.gov
Paper Copy A with Form 1096 to the IRS Source: irs.gov
E-filed 1099-S to the IRS through IRIS Source: irs.gov
Sellers report a taxable sale with their 2026 return Source: irs.gov
Dates already move past weekends and DC holidays, as the IRS rule says. Checked against irs.gov on October 28, 2026. See the full 2027 tax calendar.
Fill it here
From irs.gov to your filled copy
- 1
Fetched from irs.gov
The agency's own, current PDF — not a retyped copy.
- 2
Opens in the editor
Fillable fields work as they are; on a flat page you type with text boxes.
- 3
Your filled copy
Download, print, sign or send it — the original stays untouched.
Who files it
- Settlement agents listed on the Closing Disclosure
- If no one closes the deal: the mortgage lender, the seller's broker, the buyer's broker or the buyer, in that order
- A person designated to file in a written agreement made at or before closing
- Payers of timber royalties under a pay-as-cut contract
- Sellers who received a 1099-S and must decide how to report the sale
What you need
- The Closing Disclosure and the closing date
- Each seller's name, address and TIN, requested by closing on Form W-9 (or Form W-8 for a foreign seller)
- How gross proceeds are split among multiple sellers
- Gross proceeds broken into cash and digital assets
- Property address or legal description
- The buyer's share of real estate tax paid in advance
- A signed principal-residence certification, if you rely on the home-sale exception
Line by line
How to fill out Form 1099-S
- 1
Filer and transferor
Enter your name, address, phone and TIN, then the seller's details. Co-owners each get their own Form 1099-S.
- 2
Box 1 — Date of closing
When a Closing Disclosure is used, the closing date is the Closing Disclosure date. Otherwise it's the earlier of the date title transfers or the date the buyer takes on the burdens and benefits of ownership.
- 3
Boxes 2a–2c — Gross proceeds
Box 2a is the total of box 2b (cash, notes and liabilities the buyer assumes) and box 2c (digital assets, valued in U.S. dollars). Don't subtract commissions or other selling expenses.
- 4
Box 3 — Property
Enter the address, including city, state and ZIP code, or a legal description of the property.
- 5
Box 4 — Buyer's part of real estate tax
For a residence, enter real estate tax the seller paid in advance that is allocable to the buyer, usually taken from the Closing Disclosure.
- 6
Boxes 6–7 — Other consideration and foreign sellers
Check box 6 if the seller received services or property other than cash, notes or digital assets. Check box 7 if the seller is a nonresident alien, foreign partnership, foreign estate or foreign trust.
- 7
Boxes 8a–8d — Digital assets
If part of the price was paid in digital assets, enter the DTIF code, the asset's name, the number of units and the date received.
- 8
If you received one
For your main home, the Schedule D instructions explain whether you must report the sale. Other real estate goes on Form 4797, Form 6252 and/or Schedule D; if box 6 is checked and you received like-kind property, you also file Form 8824.
Common Form 1099-S mistakes
- Subtracting commissions, legal fees or other selling expenses from gross proceeds; the instructions say not to.
- Filing one Form 1099-S for co-owners instead of a separate form for each seller with an allocation of the proceeds.
- Waiting until after closing to ask for the seller's TIN; it must be requested no later than the time of closing.
- Leaving out digital assets paid at closing; from 2026 they go in box 2c and boxes 8a–8d.
- Printing Copy A from irs.gov for filing; that copy can't be scanned and a penalty may apply.
Where to send it
Give Copy B to each seller at or after closing but no later than February 16, 2027 (February 15 is Washington's Birthday), in person, by mail or electronically. A Closing Disclosure can serve as the statement if it carries the Form 1099-S legend and marks what is reported to the IRS. File with the IRS by March 1, 2027 on paper (official scannable Copy A from IRS.gov/EmployerForms with a hand-signed Form 1096) or by March 31, 2027 through IRIS (https://www.irs.gov/filing/e-file-information-returns-with-iris), which is required at 10 or more information returns. Sellers don't send the form anywhere; keep it with your 2026 tax records.
Filing rules change. Confirm the address or portal on irs.gov before you send.
Form 1099-S: questions people ask
Will I get a 1099-S when I sell my home?
Not always. The closing agent doesn't have to file for a principal residence sold for $250,000 or less ($500,000 if married) when each seller signs a certification that the full gain is excludable. Without that certification, a 1099-S is filed even if you owe no tax.
Does a 1099-S mean I owe tax?
Not necessarily. A home sale can be reportable even if you can exclude the gain under section 121. The Schedule D instructions explain whether you must report it and how.
Which revision should I use?
The December 2026 revision, for sales closing in 2026 and later years until the IRS issues a new one. Don't use it for earlier years.
Can the settlement statement replace Form 1099-S for the seller?
Yes, if the Closing Disclosure is conformed: it must include the legend shown on Form 1099-S and show which information is reported to the IRS. The IRS still gets Copy A.
What's new for 2026?
Digital assets used to buy real estate are now reported. Box 2c shows their dollar value, and boxes 8a–8d show the DTIF code, name, number of units and date received.
Can I print Copy A from this PDF and mail it to the IRS?
No. The IRS says Copy A in this PDF is for information only: the official printed Copy A is scannable, but a copy printed from the website is not, and a penalty may be imposed for filing forms it can't scan. E-file through IRIS or order official forms at IRS.gov/EmployerForms; the black recipient copies printed from the PDF are fine.
Do I need an account to fill in Form 1099-S in PDFBetter?
No. You can fill in the recipient copies without an account; downloading the finished PDF needs a free account. PDFBetter doesn't e-file with the IRS, so file Copy A through IRIS or on the official red form.