Easily file your 1099-S forms online

What is Form 1099-S and when is it required?

Form 1099-S reports the sale or exchange of real estate.

Entities involved in real estate transactions must file a 1099-S for each sale or exchange of real estate. This relates to:

Sales or exchanges of land
Sales or exchanges of residential properties
Sales or exchanges of commercial and industrial buildings
Sales or exchanges of condominium units
Partial sales, such as granting of an easement or right-of-way

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Can I file Form 1099-S online?

Yes. You can e-file Form 1099-S through the IRS website or by mail. You may also use Avalara 1099 & W-9 to streamline the e-filing process and help prevent costly errors.

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What are the IRS deadlines for filing Form 1099-S?

Send copies to recipients by January 31.
File by paper with the IRS by February 28.
E-file with the IRS by March 31.

When these dates fall on a weekend or holiday, the deadline shifts to the next business day.

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Do I need to file Form 1099-S with state tax agencies?

It depends. Some states require you to file Form 1099-S directly, especially if state income tax was withheld or if you’re not using the IRS Combined Federal/State Filing Program (CF/SF). Requirements, deadlines, and formats vary by state.

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Do all real estate sales require a 1099-S to be filed with the IRS?

While technically there are some exceptions, such as transactions with gross proceeds less than $600, they’re uncommon in the generally expensive real estate industry.

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With Avalara 1099 & W-9, e-file, e-deliver, and e-correct the most common IRS form types

1042	1099-A	1099-LTC	3921
1042-S	1099-B	1099-MISC	3922
1094/1095	1099-C	1099-NEC	5498
1097-BTC	1099-CAP	1099-OID	5498-ESA
1098	1099-DIV	1099-PATR	5498-SA
1098-C	1099-G	1099-Q	T4A
1098-E	1099-INT	1099-R	W-2/2C
1098-Q	1099-K	1099-S	W-2G
1098-T	1099-LS	1099-SA

With Avalara 1099 & W-9, collect W-series IRS forms from your vendors.

W-4	W-8BEN	W-8BEN-E	W-8IMY
W-9

Avalara 1099 & W-9 offers forms for you to print, sign, and mail to the IRS

940/941

943

944

945

Live Q&A with 1099 experts

Got questions about the 1099-NEC, 1099-MISC, or 1042-S? Tune into our twice-weekly January webinar and get the answers you need — straight from 1099 and accounts payable professionals.