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December 2026 - Proceeds From Real Estate Transactions","","Form 1099-S (Rev. December 2026) is used to report proceeds from real estate transactions for a calendar year. The form captures filer and transferor identifying information, including TINs and addresses, and records closing date and key payment figures such as total gross proceeds and cash or digital asset gross proceeds. It also includes fields for real estate tax items, services or property received, foreign transferor checks, and digital asset details, with Copy A intended for Internal Revenue Service filing.",{"@graph":63,"@context":119},[64,80,102],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":21,"@type":70,"position":76},"https://docshare.wps.com/template/invoices/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/form-1099-s-rev-december-2026-proceeds-from-real-estate-transactions/197993/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/form-1099-s-rev-december-2026-proceeds-from-real-estate-transactions/197993.png","ImageObject",442,249,{"name":88,"@type":89},"Riley West","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-12","2026-09-03",true,{"@type":98,"interactionType":99,"userInteractionCount":101},"InteractionCounter",{"@type":100},"ViewAction",9,{"@type":103,"mainEntity":104},"FAQPage",[105,111,115],{"name":106,"@type":107,"acceptedAnswer":108},"What is Form 1099-S used for?","Question",{"text":109,"@type":110},"Form 1099-S reports proceeds from real estate transactions for a calendar year. It is an IRS information return used by filers to report required transaction amounts.","Answer",{"name":112,"@type":107,"acceptedAnswer":113},"Which revision year should issuers use?",{"text":114,"@type":110},"The revision date determines the first year the form is used to report amounts. For example, an April 2025 revision is used first for calendar year 2025 reporting.",{"name":116,"@type":107,"acceptedAnswer":117},"Can Copy A from this PDF be printed and filed?",{"text":118,"@type":110},"Copy A is for informational purposes only. Printed self-copies from this PDF are not scannable, so do not print and file Copy A; a penalty may apply for forms that cannot be scanned.","https://schema.org",{"og:url":78,"og:type":121,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":123,"canonical":78},"index,follow",{"doc_id":125,"site_id":56},197993,1788472876,{"code":4,"msg":5,"data":128},{"doc_id":125,"user_id":129,"nickname":88,"user_avatar":130,"doc_module":9,"category_id":20,"category_name":21,"doc_title":59,"doc_description":61,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":101,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":79,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":126,"read_time":73},1099523885074,"https://ap-avatar.wpscdn.com/davatar_9964176cb1d06d4a9deccf72a44ae3dc","# Attention:\n\nWhich Revision To Use for Which Year.We issue information returns up to a year inadvance of when issuers willfirst file them.For all forms that we do not issue annually(suchas Form 1040),the year of the revision date is the first year for which issuers are to use theform 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 willfirst file the April 2025 revision with the IRS beginning in January 2026,to report amounts for2025.Likewise,we are developing a December 2026 revision of Form 1099-NEC,to use firstto report amounts for calendar year 2026 with the first filings with the IRS beginning inJanuary 2027.  \nWe release these and other information return forms and their instructions up to a year inadvance of when you,as an issuer,are required to file them with the IRS.We do this becausethe information return forms have multiple uses.We also provide a copy of the form for theform issuer to use to furnish a copy of the form to the recipient.We require filers of  \ninformation returns,including Forms 1099-NEC and 1099-S,to furnish a copy of what is or willbe filed with the IRS to the recipient.In many cases,issuers of 1099 forms prefer to furnishthe information return to the recipient at the time they know what they will have to report to theIRS beginning the following January.For example,you cannot file the December 2026revision of Form 1099-S with the IRS for a reportable home sale occurring in January 2026until 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 Form1099-S the following January,a year later,when the recipient may have a new mailingaddress.We therefore make the Form 1099-S for use in reporting 2026 sales available justbefore 2026,so issuers can use it to meet their responsibility to furnish a copy to the recipientfor sales beginning in 2026,even though the form can't be filed with the IRS until January2027.We also post drafts and final revisions of information returns well in advance so thatissuers willknow at the beginning of a year what information they need to collect during thatyear so they can report it to the IRS beginning in January of the following year.  \n# 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 thisPDF;we may impose a penalty for filing information return forms that we can't scan.See partO in Publication 1099,General Instructions for Certain Information Returns,atIRS.gov/Form1099 for more information about penalties.\n\nYou may download and print Copy B and other copies of this form,which appear in black,tosatisfy the requirement to furnish the information to the recipient.  \nIf you have 10 or more information returns,in the aggregate,to file,you may be required toe-file information returns.You'll find that it is easier and faster to e-file using our freeInformation Return Intake System(IRIS).See IRS.qov/InfoReturn and IRS.qov/IRIS for details.  \nTo order official IRS information returns,which include a scannable Copy A for filing with theIRS and all other applicable copies of the form.ao to IRS.aov/EmploverForms.We'll mail vouthe forms you request and their instructions,as wellas any publications you may order.  \nNote:The order limit for most information returns is 10 due to the e-file requirement  \nSee IRS Puhlications 1141.1167 and 1179 for more information ahout these tax forms  \n7575  \nVOID        CORRECTED  \n\n| FILER'S name   |  |  |  | 1 Date of closing   | OMB No.1545-0997  \u003Cbr>Form 1099-S  \u003Cbr>(Rev.December 2026)   | Proceeds From Real  \u003Cbr>Estate Transactions   |  |\n| --- | --- | --- | --- | --- | --- | --- | --- |\n| Street address   ","cbCait1h0NHzatL0","https://ap.wps.com/l/cbCait1h0NHzatL0","pdf",510036,"English","# Form 1099-S (Rev. December 2026)\n## Key reporting dates and amounts\n## Parties and identification fields\n## Digital asset and special checkboxes","[{\"question\":\"What is Form 1099-S used for?\",\"answer\":\"Form 1099-S reports proceeds from real estate transactions for a calendar year. It is an IRS information return used by filers to report required transaction amounts.\"},{\"question\":\"Which revision year should issuers use?\",\"answer\":\"The revision date determines the first year the form is used to report amounts. For example, an April 2025 revision is used first for calendar year 2025 reporting.\"},{\"question\":\"Can Copy A from this PDF be printed and filed?\",\"answer\":\"Copy A is for informational purposes only. Printed self-copies from this PDF are not scannable, so do not print and file Copy A; a penalty may apply for forms that cannot be scanned.\"}]","Form 1099-S - Rev. December 2026 - Proceeds From Real Estate Transactions | PDF"]