1099-S 2026

What's New for 2026

TY25 Box 2 is renumbered to Box 2a
New Box 2b: Cash gross proceeds
New Box 2c: Digital asset gross proceeds
TY25 Box 6 is renumbered to Box 4.
TY25 Box 5 is renumbered to Box 7
TY25 Box 4 is renumbered to Box 6
Box 5 no longer used
New Box 8a: Code for digital asset received, or to be received, as consideration
New Box 8b: Name of digital asset received, or to be received, as consideration
New Box 8c: Number of digital asset units received, or to be received, as consideration
New Box 8d: Date digital asset received, or to be received, as consideration
Continuous form new revision December 2026

Import Form Fields:

Field Name	Size	Type	Description	Notes
See Form Filer Common Fields			Filer fields common to all form types.
See Recipient Common Fields			Recipient fields common to all form types.
Box 1 Date	10	Date	Box 1: Date of Closing	MM/DD/YYYY or M/D/YYYY
Box 2a Amount	12	Amount	Box 2a: Total Gross Proceeds
Box 2b Amount	12	Amount	Box 2b: Cash Gross Proceeds
Box 2c Amount	12	Amount	Box 2c: Digital asset gross proceeds
Box 3 All Lines	104	Text	Box 3: Address or Legal Description
Box 4 Amount	12	Amount	Box 4: Buyer's part of real estate tax
Box 5	n/a	n/a	Reserved
Box 6 Checkbox	1	Text	Box 4: Check here if the transferor received or will receive property...	X / Y / T / 1 = Checked
Box 7 Checkbox	1	Text	Box 5: Transferor of real estate by a foreign person	X / Y / T / 1 = Checked
Box 8a Code	104	Text	Box 8a: Code for digital asset received, or to be received, as consideration
Box 8b Name	104	Text	Box 8b: Name of digital asset received, or to be received, as consideration
Box 8c Number		Numeric	Box 8c: Number of digital asset units received, or to be received, as consideration
Box 8d Date	10	Date	Box 8d: Date digital asset received, or to be received, as consideration	MM/DD/YYYY or M/D/YYYY
See Form Common Fields			Form fields common to all form types.

IRS 1099-S Form: https://www.irs.gov/pub/irs-pdf/f1099s.pdf