IRS Converts Form 1099-S To Continuous Use Format For Tax Year 2022 And Forward

Robert Beck
April 1, 2022

The IRS has released a continuous use format version of Form 1099-S for use beginning in Tax Year 2022. The 1099-S is used for repotting the proceeds from real estate transactions to the IRS. The only notable changes to the form were those made to change the format to continuous use, including removing the form year and replacing it with a fillable spot, adding revision dates at the top and bottom of the form, changing 2021 references to the General Instructions to references to the “current” General Instructions, and replacing the “Due Dates” section with a “Filing and furnishing” section in the Instructions for Filer. The only update to the instructions was to convert them to continuous use format as well.

To view the form, click here.

To view the instructions, click here.

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Robert Beck

Robert Beck is a Junior Regulatory Counsel at Sovos Compliance. As part of the Regulatory Analysis team, his main areas of focus are state and federal tax withholding, and the Affordable Care Act (ACA). Robert is a member of the Massachusetts Bar and received his J.D. from New England Law | Boston and his B.A. in Justice from University of Alaska Fairbanks.
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