Enlarge image | Attention: Copy A of this form is provided for informational purposes only. Copy A appears in red, similar to the official IRS form. The official printed version of Copy A of this IRS form is scannable, but the online version of it, printed from this website, is not. Do not print and file copy A downloaded from this website; a penalty may be imposed for filing with the IRS information return forms that can’t be scanned. See part O in the current General Instructions for Certain Information Returns, available at IRS.gov/Form1099, for more information about penalties. Please note that Copy B and other copies of this form, which appear in black, may be downloaded and printed and used to satisfy the requirement to provide the information to the recipient. If you have 10 or more information returns to file, you may be required to file e-file. Go to IRS.gov/InfoReturn for e-file options. If you have fewer than 10 information returns to file, we strongly encourage you to e-file. If you want to file them on paper, you can place an order for the official IRS information returns, which include a scannable Copy A for filing with the IRS and all other applicable copies of the form, at IRS.gov/EmployerForms. We’ll mail you the forms you request and their instructions, as well as any publications you may order. See Publications 1141,1167 , and 1179 for more information about printing these forms. |
Enlarge image | 7979 VOID CORRECTED PAYER’S name, street address, city or town, state or province, country, ZIP Applicable checkbox on Form 8949 OMB No. 1545-0715 Proceeds From or foreign postal code, and telephone no. Broker and 2024 Barter Exchange Form 1099-B Transactions 1a Description of property (Example: 100 sh. XYZ Co.) 1b Date acquired 1c Date sold or disposed PAYER’S TIN RECIPIENT’S TIN 1d Proceeds 1e Cost or other basis Copy A $ $ 1f Accrued market discount 1g Wash sale loss disallowed For $ $ Internal Revenue RECIPIENT’S name 2 Short-term gain or loss 3 Check if proceeds from: Service Center Long-term gain or loss Collectibles File with Form 1096. Ordinary QOF Street address (including apt. no.) 4 Federal income tax withheld 5 Check if noncovered security $ 6 Reported to IRS: 7 Check if loss is not allowed For Privacy Act City or town, state or province, country, and ZIP or foreign postal code Gross proceeds based on amount in 1d and Paperwork Net proceeds Reduction Act 8 Profit or (loss) realized in 9 Unrealized profit or (loss) on Notice, see the 2024 on closed contracts open contracts—12/31/2023 2024 General Account number (see instructions) 2nd TIN not. Instructions for $ $ Certain CUSIP number FATCA filing 10 Unrealized profit or (loss) on 11 Aggregate profit or (loss) Information requirement open contracts—12/31/2024 on contracts Returns. 14 State name 15 State identification no. 16 State tax withheld $ $ $ 12 Check if basis reported to 13 Bartering IRS $ $ Form 1099-B Cat. No. 14411V www.irs.gov/Form1099B Department of the Treasury - Internal Revenue Service Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page |
Enlarge image | VOID CORRECTED PAYER’S name, street address, city or town, state or province, country, ZIP Applicable checkbox on Form 8949 OMB No. 1545-0715 Proceeds From or foreign postal code, and telephone no. Broker and 2024 Barter Exchange Form 1099-B Transactions 1a Description of property (Example: 100 sh. XYZ Co.) 1b Date acquired 1c Date sold or disposed PAYER’S TIN RECIPIENT’S TIN 1d Proceeds 1e Cost or other basis Copy 1 $ $ For State Tax 1f Accrued market discount 1g Wash sale loss disallowed Department $ $ RECIPIENT’S name 2 Short-term gain or loss 3 If checked, proceeds from: Long-term gain or loss Collectibles Ordinary QOF Street address (including apt. no.) 4 Federal income tax withheld 5 If checked, noncovered security $ 6 Reported to IRS: 7 If checked, loss is not allowed City or town, state or province, country, and ZIP or foreign postal code Gross proceeds based on amount in 1d Net proceeds 8 Profit or (loss) realized in 9 Unrealized profit or (loss) on Account number (see instructions) 2024 on closed contracts open contracts—12/31/2023 $ $ CUSIP number FATCA filing 10 Unrealized profit or (loss) on 11 Aggregate profit or (loss) requirement open contracts—12/31/2024 on contracts 14 State name 15 State identification no. 16 State tax withheld $ $ $ 12 If checked, basis reported 13 Bartering to IRS $ $ Form 1099-B www.irs.gov/Form1099B Department of the Treasury - Internal Revenue Service |
Enlarge image | CORRECTED (if checked) PAYER’S name, street address, city or town, state or province, country, ZIP Applicable checkbox on Form 8949 OMB No. 1545-0715 Proceeds From or foreign postal code, and telephone no. Broker and 2024 Barter Exchange Form 1099-B Transactions 1a Description of property (Example: 100 sh. XYZ Co.) 1b Date acquired 1c Date sold or disposed PAYER’S TIN RECIPIENT’S TIN 1d Proceeds 1e Cost or other basis Copy B $ $ For Recipient 1f Accrued market discount 1g Wash sale loss disallowed $ $ RECIPIENT’S name 2 Short-term gain or loss 3 If checked, proceeds from: Long-term gain or loss Collectibles Ordinary QOF This is important tax Street address (including apt. no.) 4 Federal income tax withheld 5 If checked, noncovered information and is security $ being furnished to 6 Reported to IRS: 7 If checked, loss is not allowed the IRS. If you are based on amount in 1d required to file a City or town, state or province, country, and ZIP or foreign postal code Gross proceeds return, a negligence Net proceeds penalty or other 8 Profit or (loss) realized in 9 Unrealized profit or (loss) on sanction may be Account number (see instructions) 2024 on closed contracts open contracts—12/31/2023 imposed on you if this income is $ $ taxable and the IRS CUSIP number FATCA filing 10 Unrealized profit or (loss) on 11 Aggregate profit or (loss) determines that it requirement open contracts—12/31/2024 on contracts has not been 14 State name 15 State identification no. 16 State tax withheld reported. $ $ $ 12 If checked, basis reported 13 Bartering to IRS $ $ Form 1099-B (Keep for your records) www.irs.gov/Form1099B Department of the Treasury - Internal Revenue Service |
Enlarge image | Instructions for Recipient Brokers and barter exchanges must report proceeds from (and in Box 1b. This box may be blank if box 5 is checked or if the securities some cases, basis for) transactions to you and the IRS on Form sold were acquired on a variety of dates. For short sales, the date 1099-B. Reporting is also required when your broker knows or has shown is the date you acquired the security delivered to close the reason to know that a corporation in which you own stock has had a short sale. reportable change in control or capital structure. You may be required Box 1c. Shows the trade date of the sale or exchange. For short to recognize gain from the receipt of cash, stock, or other property sales, the date shown is the date the security was delivered to close that was exchanged for the corporation’s stock. If your broker the short sale. For aggregate reporting in boxes 8 through 11, no entry reported this type of transaction to you, the corporation is identified in will be present. box 1a. Box 1d. Shows the cash proceeds, reduced by any commissions or Recipient’s taxpayer identification number (TIN). For your transfer taxes related to the sale, for transactions involving stocks, protection, this form may show only the last four digits of your TIN debt, commodities, forward contracts, non-Section 1256 option (social security number (SSN), individual taxpayer identification contracts, or securities futures contracts. May show the proceeds number (ITIN), adoption taxpayer identification number (ATIN), or from the disposition of your interest(s) in a widely held fixed employer identification number (EIN)). However, the issuer has investment trust. May also show the aggregate amount of cash and reported your complete TIN to the IRS. the fair market value (FMV) of any stock or other property received in a Account number. May show an account or other unique number the reportable change in control or capital structure arising from the payer assigned to distinguish your account. corporate transfer of property to a foreign corporation. Losses on CUSIP number. Shows the CUSIP (Committee on Uniform Security forward contracts or non-Section 1256 option contracts are shown in Identification Procedures) number or other applicable identifying parentheses. This box does not include proceeds from regulated number. futures contracts or Section 1256 option contracts. Report this amount on Form 8949 or on Schedule D (Form 1040) (whichever is FATCA filing requirement. If the FATCA filing requirement box is applicable) as explained in the Instructions for Schedule D (Form checked, the payer is reporting on this Form 1099 to satisfy its 1040). account reporting requirement under chapter 4 of the Internal Revenue Code. You may also have a filing requirement. See the Box 1e. Shows the cost or other basis of securities sold. If the Instructions for Form 8938. securities were acquired through the exercise of a noncompensatory option granted or acquired on or after January 1, 2014, the basis has Applicable checkbox on Form 8949. Indicates where to report this been adjusted to reflect your option premium. If the securities were transaction on Form 8949 and Schedule D (Form 1040), and which acquired through the exercise of a noncompensatory option granted checkbox is applicable. See the instructions for your Schedule D or acquired before January 1, 2014, your broker is permitted, but not (Form 1040) and/or Form 8949. required, to adjust the basis to reflect your option premium. If the Box 1a. Shows a brief description of the item or service for which securities were acquired through the exercise of a compensatory amounts are being reported. For regulated futures contracts and option, the basis has not been adjusted to include any amount related forward contracts, “RFC” or other appropriate description may be to the option that was reported to you on a Form W-2. If box 5 is shown. For Section 1256 option contracts, “Section 1256 option” or checked, box 1e may be blank. See the Instructions for Form 8949, other appropriate description may be shown. For a corporation that the Instructions for Schedule D (Form 1040), or Pub. 550 for details. had a reportable change in control or capital structure, this box may (Continued on the back of Copy 2.) show the class of stock as C (common), P (preferred), or O (other). |
Enlarge image | CORRECTED (if checked) PAYER’S name, street address, city or town, state or province, country, ZIP Applicable checkbox on Form 8949 OMB No. 1545-0715 Proceeds From or foreign postal code, and telephone no. Broker and 2024 Barter Exchange Form 1099-B Transactions 1a Description of property (Example: 100 sh. XYZ Co.) 1b Date acquired 1c Date sold or disposed PAYER’S TIN RECIPIENT’S TIN 1d Proceeds 1e Cost or other basis Copy 2 $ $ To be filed with 1f Accrued market discount 1g Wash sale loss disallowed recipient’s state $ $ income tax return, RECIPIENT’S name 2 Short-term gain or loss 3 If checked, proceeds from: when required. Long-term gain or loss Collectibles Ordinary QOF Street address (including apt. no.) 4 Federal income tax withheld 5 If checked, noncovered security $ 6 Reported to IRS: 7 If checked, loss is not allowed City or town, state or province, country, and ZIP or foreign postal code Gross proceeds based on amount in 1d Net proceeds 8 Profit or (loss) realized in 9 Unrealized profit or (loss) on Account number (see instructions) 2024 on closed contracts open contracts—12/31/2023 $ $ CUSIP number FATCA filing 10 Unrealized profit or (loss) on 11 Aggregate profit or (loss) requirement open contracts—12/31/2024 on contracts 14 State name 15 State identification no. 16 State tax withheld $ $ $ 12 If checked, basis reported 13 Bartering to IRS $ $ Form 1099-B www.irs.gov/Form1099B Department of the Treasury - Internal Revenue Service |
Enlarge image | Instructions for Recipient (continued) structure reported in box 1d. See the Form 8949 and Schedule D (Form 1040) instructions. The broker should advise you of any losses Box 1f. Shows the amount of accrued market discount. For details on on a separate statement. market discount, see the Schedule D (Form 1040) instructions, the Instructions for Form 8949, and Pub. 550. If box 5 is checked, box 1f Regulated Futures Contracts, Foreign Currency Contracts, and may be blank. Section 1256 Option Contracts (Boxes 8 Through 11) Box 1g. Shows the amount of nondeductible loss in a wash sale Box 8. Shows the profit or (loss) realized on regulated futures, foreign transaction. For details on wash sales, see the Schedule D (Form currency, or Section 1256 option contracts closed during 2024. 1040) instructions, the Instructions for Form 8949, and Pub. 550. If box 5 is checked, box 1g may be blank. Box 9. Shows any year-end adjustment to the profit or (loss) shown in box 8 due to open contracts on December 31, 2023. Box 2. The short-term and long-term boxes pertain to short-term gain or loss and long-term gain or loss. If the “Ordinary” box is checked, Box 10. Shows the unrealized profit or (loss) on open contracts held in your security may be subject to special rules. For example, gain on a your account on December 31, 2024. These are considered closed contingent payment debt instrument subject to the noncontingent out as of that date. This will become an adjustment reported as bond method is generally treated as ordinary interest income rather unrealized profit or (loss) on open contracts—12/31/2024 in 2025. than as capital gain. See the Instructions for Form 8949, Pub. 550, or Box 11. Boxes 8, 9, and 10 are all used to figure the aggregate profit Pub. 1212 for more details on whether there are any special rules or or (loss) on regulated futures, foreign currency, or Section 1256 option adjustments that might apply to your security. If box 5 is checked, box contracts for the year. Include this amount on your 2024 Form 6781. 2 may be blank. Box 12. If checked, the basis in box 1e has been reported to the IRS Box 3. If checked, proceeds are from a transaction involving and either the short-term or the long-term gain or loss box in box 2 collectibles or from a Qualified Opportunity Fund (QOF). will be checked. If box 12 is checked on Form(s) 1099-B and NO Box 4. Shows backup withholding. Generally, a payer must backup adjustment is required, see the instructions for your Schedule D (Form withhold if you did not furnish your TIN to the payer. See Form W-9 for 1040) as you may be able to report your transaction directly on information on backup withholding. Include this amount on your Schedule D (Form 1040). If the “Ordinary” box in box 2 is checked, an income tax return as tax withheld. adjustment may be required. Box 5. If checked, the securities sold were noncovered securities and Box 13. Shows the cash you received, the FMV of any property or boxes 1b, 1e, 1f, 1g, and 2 may be blank. Generally, a noncovered services you received, and the FMV of any trade credits or scrip security means (a) stock purchased before 2011, (b) stock in most credited to your account by a barter exchange. See Pub. 525. mutual funds purchased before 2012, (c) stock purchased in or Boxes 14–16. Show state(s)/local income tax information. transferred to a dividend reinvestment plan before 2012, (d) debt acquired before 2014, (e) options granted or acquired before 2014, Future developments. For the latest information about any and (f) securities futures contracts executed before 2014. developments related to Form 1099-B and its instructions, such as legislation enacted after they were published, go to Box 6. If the exercise of a noncompensatory option resulted in a sale www.irs.gov/Form1099B. of a security, a checked “Net proceeds” box indicates whether the amount in box 1d was adjusted for option premium. Free File Program. Go to www.irs.gov/FreeFile to see if you qualify for no-cost online federal tax preparation, e-filing, and direct deposit Box 7. If checked, you cannot take a loss on your tax return based on or payment options. gross proceeds from a reportable change in control or capital |