Updated November 7, 2026. Quick answer: Boxes 8a to 8d are new on the Rev. December 2026 Form 1099-S. They report the Digital Token Identifier Foundation code, the name, the number of units and the date of a digital asset the seller received, or will receive, as consideration for real estate. The instructions say digital assets are reported on this form beginning in tax year 2026, and the filer only has to fill them in if it knew or ordinarily would know digital assets were received.
What the seller’s copy says about boxes 8a to 8d
“Box 8a. Shows the Digital Token Identifier Foundation (DTIF) code associated with the name shown in box 8b for which the amounts are being reported.” “Box 8b. Shows the name of the digital asset you received, or will receive, as consideration.” “Box 8c. Shows the number of digital asset units you received, or will receive, as consideration.” “Box 8d. Shows the date you received, or will receive, digital assets as consideration.”
What the filer enters
For the code: “Enter the nine alphanumeric characters of the digital token identifier issued by the Digital Token Identifier Foundation (DTIF).” An asset not registered with DTIF gets the placeholder code 999999999 under the same instruction. The units go to a fixed precision: “Enter the number of digital asset units the transferor received, or will receive, as consideration to 18 decimal places.” And the date: “Leave this box blank if the digital assets were received on a variety of dates.”
When the filer has to fill them in, and what counts
The reporting is new: “Beginning in tax year 2026, digital assets will be reported on Form 1099-S when used in the sale or exchange of real estate.” “A digital asset is any digital representation of value that is recorded on a cryptographically secured distributed ledger (such as a blockchain or any similar technology), without regard to whether each individual transaction involving that digital asset is actually recorded on that distributed ledger and that is not cash (that is, U.S. dollars or any convertible foreign currency issued by a government or central bank).” The duty has a knowledge limit: “you are considered to have actual knowledge that payment was made to the transferor using digital assets if the terms of the real estate contract provide for payment using digital assets.” Their dollar value goes into box 2c, covered on the box 2 page.
What you do with it
If you were paid in a digital asset for the property, boxes 8a to 8d give you the filer’s record of what it was, how much, and when. Check them against your own wallet or exchange records. A mismatch in units or date is worth raising with the filer, because the form is the filer’s. Your own return is where any gain on the real estate, and any separate treatment of the digital asset you received, is worked out; this form only reports the transaction.
Boxes 8a to 8d across form years
The 2025 form has no digital asset detail boxes. Its box 6 was the buyer’s real estate tax, and it had no box 8.
| What the box reports | 2025 form | Rev. December 2026 form |
|---|---|---|
| Date of closing | Box 1 | Box 1 |
| Gross proceeds | Box 2 | Boxes 2a, 2b and 2c |
| Address or legal description | Box 3 | Box 3 |
| Services or property as part of the consideration (checkbox) | Box 4 | Box 6 |
| Foreign transferor (checkbox) | Box 5 | Box 7 |
| Buyer’s part of real estate tax | Box 6 | Box 4 |
| Reserved | none | Box 5 |
| Digital asset code, name, units and date | none | Boxes 8a to 8d |
Edition
This page reads Form 1099-S and the Instructions for Form 1099-S as revised December 2026, and the 2025 form for the older box numbers, all files irs.gov served on November 7, 2026 (sha256 in the kit data). Box numbers belong to the form year, so check the revision printed on your own copy before you follow a box reference.
Common mistakes
- Expecting boxes 8a to 8d on a form for a 2025 sale. They are new with the Rev. December 2026 form.
- Treating a blank date box as an error. The instructions say to leave it blank when the digital assets arrived on a variety of dates.
- Reading “999999999” as a real token. It is the entry for an asset not registered with DTIF.
Related: Form 1099-S instructions, and Form 1099-DA boxes 1a and 1b.
Find the right next step for your situation
About how much do you have invested? Pick the range that fits; your next step appears immediately below.
Compare vetted advisors for your finances
For U.S. investors with $250,000 or more in investable assets. WiserAdvisor is an independent service matching you with 2 to 3 vetted advisers. Its form asks for your ZIP code and answers to a few questions; a match is not guaranteed.
Free to request, with no obligation to hire. By submitting, you consent to calls, texts and emails from WiserAdvisor and up to three advisers. Advisers pay for introductions.
Clear Money Guide may earn a referral payment for a qualifying completed form. An introduction is not a Clear Money Guide recommendation.
Opens on WiserAdvisor’s site in a new tab.
Explore optional adviser matching today
Considering financial advice? Request an adviser introduction with no obligation to hire.
The form is run by Kapitalwise, our advisor-matching partner. Requesting an introduction is free. Submitting the form shares your contact details with advisers, so expect calls and texts. Advisers pay for introductions. Clear Money Guide may earn a referral payment for a qualifying submitted form, whether or not you hire anyone. A match is not guaranteed.
The Kapitalwise form opens here; you stay on this page.
What happens when you press the button
It asks about nine questions: age, investable assets, location; then your name, email and phone number, and verifies the phone by text. Nothing loads and nothing reaches Kapitalwise until you press the button.
Prefer flat-fee or hourly pricing instead? Compare ranges here.
Answer againSources
- Form 1099-S, Proceeds From Real Estate Transactions (Rev. December 2026): https://www.irs.gov/pub/irs-pdf/f1099s.pdf
- Instructions for Form 1099-S (Rev. December 2026): https://www.irs.gov/pub/irs-pdf/i1099s.pdf
- Form 1099-S (2025 revision, the layout before the December 2026 revision): IRS archived PDF (irs.gov)
Read from the IRS documents linked above on November 7, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.