1099 Forms › Form 1099-S Due Dates and Filing Deadlines for 2026
At a Glance
Form 1099-S Filing Deadlines
Form 1099-S follows standard information return deadlines for reporting proceeds from real estate transactions.
Key Deadlines
| Requirement | Deadline |
|---|---|
| Provide Copy B to transferor (seller) | January 31 |
| File with IRS (paper) | February 28 |
| File with IRS (electronic) | March 31 |
E-File Form 1099-S with BoomTax
E-file your Form 1099-S with BoomTax to ensure timely filing and avoid penalties.
External Resources
Frequently Asked Questions About 1099-S Deadlines
The filing deadline is based on the calendar year in which the closing occurred, not when you receive the funds. For example, a property that closes on December 15, 2024 must have Form 1099-S filed by the deadlines in early 2025.
If a closing is delayed and occurs in January instead of December, the Form 1099-S reporting shifts to the following year. The date in Box 1 (Date of Closing) determines the tax year for reporting purposes.
Yes, title companies and other filers can request an automatic 30-day extension by filing Form 8809 before the deadline. This extends the IRS filing deadline but does not extend the January 31 deadline to provide the seller their copy.
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BoomTax and its affiliates do not provide tax, legal, or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal, or accounting advice. You should consult your own tax, legal, and accounting advisors prior to engaging in any transaction.