Form 1099-S - Proceeds From Real Estate Transactions

Proceeds From Real Estate Transactions

Documents and Forms

Document Name Document Type
Form 1099-S Form 1099-S - Proceeds From Real Estate Transactions Form
i1099-general--2025-.pdf Instruction
1099-S Proceeds From Real Estate Transactions f1099-s--2025-04-00.pdf Form
1099-S (draft) Proceeds From Real Estate Transactions f1099-s--2026-12-draft.pdf Form

Information Collection (IC) Details

IC Title:	Form 1099-S - Proceeds From Real Estate Transactions	Agency IC Tracking Number:

Is this a Common Form? No		IC Status: Modified

Obligation to Respond: Mandatory

CFR Citation: 26 CFR 1.6045-3 and 4

Information Collection Instruments:

Document Type	Form No.	Form Name	Instrument File	Available Electronically?	Can Be Submitted Electronically?	Electronic Capability
Form	1099-S	Proceeds From Real Estate Transactions	f1099-s--2025-04-00.pdf	Yes	Yes	Fillable Fileable
Instruction			i1099-general--2025-.pdf	Yes	No	Fillable Printable
Form	1099-S (draft)	Proceeds From Real Estate Transactions	f1099-s--2026-12-draft.pdf	Yes	Yes	Fillable Fileable

Line of Business: General Government

Subfunction: Taxation Management

Privacy Act System of Records
Title: IRS 22.061–Information Return Master File; IRS 24.030-Customer Account Data Engine Master File; IRS 34.037–IRS Audit Trail and Security Records System	FR Citation: 80 FR 54064

Number of Respondents: 122,415	Number of Respondents for Small Entity: 0

Affected Public: Private Sector	Private Sector: Businesses or other for-profits

Percentage of Respondents Reporting Electronically: 99 %

	Requested	Change Due to Adjustment in Agency Estimate	Previously Approved
Annual Number of Responses for this IC	5,450,400	1,250,100	4,200,300
Annual IC Time Burden (Hours)	872,064	200,016	672,048
Annual IC Cost Burden (Dollars)	0	0	0

Documents for IC

Title	Document	Date Uploaded
No associated records found

Blank fields in records indicate information that was not collected or not collected electronically prior to July 2006.