Also, in many cases if you look hard enough you'll find a 1099-S buried in the 300 pages of closing docs that they signed at closing.  The last property I sold was like that, nothing "extra" provided at year-end, just a 1099-S page mixed in with everything else (I'm savvy enough to be looking for it but I suspect most taxpayers are expecting something to arrive in the mail in January, when that doesn't happen then they "never" got the form.)

Rick