a taxpayer sold his house over $250,000 and total gain is under Sec 121 exclusion amount. He didnot receive a form 1099-S. A form 1099-S is required when sales proceeds over $250,000. this transaction is required to be reported on the tax return if form 1099-S was issued. in his case the form 1099-s is required but was not issued. is this transaction still be required on the tax return?