Acquisition or Abandonment of Secured Property
File 1099-A Online
E-file 1099-A to report each property a lender acquired through foreclosure or repossession, or learned was abandoned, during the 2026 tax year — one form per borrower and property, with no dollar threshold. TaxFormHero offers bulk import from Excel, secure IRS transmission, and a filing deadline of March 31, 2027. E-filing starts from $1.99 a form with no signup fee or ongoing subscription requirements.
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52,000+
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How to E-File 1099-A with TaxFormHero
Four steps, about ten minutes. Nothing to install and no subscription — you pay when you transmit.
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Step 01
Collect & import
Add the lender once, then borrowers from their signed Form W‑9, singly or in bulk from our Excel/CSV template.
Reused -
Step 02
Verify before you file
TIN Matching checks name and number against IRS records, and validation catches the rest (optional).
$0.49 a check -
Step 03
We file with the IRS
We transmit directly as an IRS-authorized platform. No Form 1096 to prepare when you e-file.
Usually 24 hrs -
Step 04
Deliver the copies
Copies for your borrowers are free to download. Add Print & Mail, E‑Delivery or state filing.
Kept 4 years
1099-A Pricing
Volume pricing — each band charged at its own rate
| Volume band | Charged at | Price per form |
|---|---|---|
| First 150 | forms 1–150 | $1.99 |
| Next 350 | forms 151–500 | $0.99 |
| Next 500 | forms 501–1,000 | $0.60 |
| Beyond 1,000 | every form after | $0.45 |
What 1,500 1099-A forms actually costs
Optional add-ons
State Filing $0.99 / form
Direct filing for 41+ states. CFSF states are always free.
Print & Mail $1.69 / form
USPS first-class recipient copies from a SOC 2 audited facility.
E-Delivery $0.19 / form
Encrypted PDF copies emailed to your recipients.
TIN Matching $0.49 / check
Validate name/TIN pairs before filing to avoid penalties.
Included at no extra cost
- Direct IRS e-filing — no Form 1096 needed, it is a paper transmittal
- Free PDF copies for your borrowers to download and share
- Bulk Excel/CSV import and built-in error validation
- Secure storage of your filing data for 4 years
1099, 1098, W-2G, 5498 forms share this tier table. Volume tiers are counted per form type within a filing, so a large batch of 1099-A reaches the cheapest band on its own.
Estimate Your Filing Cost1099-A thresholds and deadlines by tax year
| Payments made in | General Form 1099-A threshold | E-file deadline |
|---|---|---|
| 2026 | None | March 31, 2027 No change to the form |
| 2025 | None | March 31, 2026 Rev. 04/2025, the current revision |
| 2024 and earlier | None | Check the deadline for that tax year Filing late or amending an older year |
There has never been a dollar threshold on this form. The $600 figure people remember belongs to Form 1099-C, cancellation of debt. A lender that acquires the property or learns it was abandoned files a 1099-A for that borrower whatever the balance.
Source: IRS, Instructions for Forms 1099-A and 1099-C (Rev. 04/2025)
Form 1099-A for Tax Year 2026: no changes
Forms 1099-A and 1099-C share one set of instructions, Rev. 04/2025, a continuous-use revision that stays in force until the IRS supersedes it. Its only What's New item concerns Form 1099-C: the exclusion for forgiven mortgage and student loan debt expired at the end of 2025. Nothing on Form 1099-A changed.
There is no 2026 edition to wait for and no new box to map. If your 2025 borrower file worked, it still works.
For what did change elsewhere in the catalogue, see our tax year 2026 changes page.
What is Form 1099-A?
When a borrower stops paying and the lender takes the property that secured the loan — a foreclosure, a repossession, a deed in lieu — or learns the borrower has abandoned it, the borrower is treated as having sold that property. Form 1099-A gives the borrower and the IRS the figures that sale is worked out from.
Box 1 is the date the lender acquired the property or learned it was abandoned, box 2 the principal still owed on that date, and box 4 the property's fair market value. Box 5 says whether the borrower was personally liable for the debt, which decides how the borrower's gain or loss is calculated, and box 6 describes the property.
The form reports the transfer of the property, not forgiveness of the debt. If the lender also cancels what is still owed, that is a separate event on Form 1099-C.
Who needs to file Form 1099-A?
- Any lender that lends money in the course of its trade or business and, in full or partial satisfaction of the debt, acquires an interest in the property securing it. The lender need not be in the business of lending.
- The same lender when it has reason to know the property has been abandoned — the form is filed for the year the lender learns of the abandonment.
- One form for each borrower and each property, with no dollar threshold.
- Not required for personal-use tangible property, such as a car, that secures a loan to an individual, nor for property outside the United States where the borrower has certified under penalties of perjury that they are an exempt foreign person.
Deadline for Filing Form 1099-A (Tax Year 2026)
Filing 10 or more information returns in aggregate means e-filing is required, so the e-file date is the one that applies to most filers.
Nothing changed on Form 1099-A for 2026
Forms 1099-A and 1099-C share one set of instructions, Rev. 04/2025, a continuous-use revision that stays in force until the IRS supersedes it. Its only What's New item concerns Form 1099-C — the exclusion for forgiven mortgage and student loan debt expired at the end of 2025. Nothing on Form 1099-A changed.
There has never been a dollar threshold on this form, and there still is none. If your 2025 borrower file worked, it still works.
Form 1099-A box by box
| Box | What it holds |
|---|---|
| 1 | Date of the lender's acquisition, or of its knowledge of abandonment |
| 2 | Balance of principal outstanding on that date |
| 3 | Reserved — left blank |
| 4 | Fair market value of the property |
| 5 | Checkbox: the borrower was personally liable for repayment |
| 6 | Description of the property |
Six boxes, and box 5 is the one that matters most to the borrower: with personal liability the amount realised on the deemed sale is the fair market value in box 4; without it, the whole balance in box 2.
1099-A or 1099-C?
| What happened | Form |
|---|---|
| The lender took the property — foreclosure, repossession, deed in lieu | 1099-A |
| The lender learned the borrower abandoned the property | 1099-A |
| The lender cancelled $600 or more of the debt | 1099-C |
| Both, in the same year, for the same borrower | 1099-C only, with the 1099-A facts in its boxes 4, 5 and 7 |
The 1099-A reports the transfer of the property; the 1099-C reports forgiveness of what was owed. They are different events, and a borrower can receive one without the other.
Frequently Asked Questions: Filing 1099-A Online
Common questions about e-filing Form 1099-A with TaxFormHero. Still stuck? Contact our support team or browse the full FAQ page.
Reviewed by Nazrul Huda, MSA, IRS PTIN Holder · last reviewed
Sources: IRS, Instructions for Forms 1099-A and 1099-C (Rev. 04/2025) · IRS, General Instructions for Certain Information Returns