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Generally, the person responsible for closing the transaction, as explained in (1) below, is required to file Form 1099-S. If no one is responsible for closing the transaction, the person required to file Form 1099-S is explained in (2), later.
If you have more, the IRS requires they be submitted by e-Filing. If you have less than 250, you can still e-File and avoid pre-printed forms. However you should Avoid Pre-Printed Forms whenever possible.
Theres no need to submit Form 1096 if youre filing everything electronically. Form 1096 is only required if youre submitting your documentation by mail.
When you produce a 1099-NEC, you provide copies of the form to different recipients: Submit Copy A to the IRS with Form 1096, which reports all 1099 forms issued to contractors, and the total dollar amount of payments. Send Copy 1 to your states Department of Revenue. Provide Copy B to the recipient (the contractor).
You may provide an information return electronically instead of on paper if the recipient: Provides written consent. Has not withdrawn consent before they receive the statement. Consents electronically in a way that shows they can access the statement in the same format you provide it in.
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People also ask

Track1099 is approved by the IRS to e-file 1099-series, 1042-S, Affordable Care Act, by the Social Security Administration for W-2 and W-2C, and the Canada Revenue Agency for T4A slips using government secure protocols.
IRS approved Tax1099 allows you to eFile 1099-S with ease and secure filing online. IRS Form 1099-S is used to report proceeds from real estate transactions.
Lets have a closer look at Form 1099-S instructions: In Box 1, the filer must enter the date of closing for the property. In Box 2, enter the gross proceeds, this is the cash amount that the transferor will receive in exchange for the property. In Box 3, enter the address and/or legal description of the property.