1099-B
Proceeds From Broker and Barter Exchange Transactions
Form 1099-B, Proceeds From Broker and Barter Exchange Transactions, is an information return. The IRS About page says a broker or barter exchange must file this form for each person for whom they sold stocks, commodities, regulated futures contracts, foreign currency contracts, forward contracts, debt instruments, options, securities futures contracts, etc., for cash, who received cash, stock or other property from a corporation with an acquisition of control or a substantial change in capital structure reportable on Form 8806, or who exchanged property or services through a barter exchange.
The broker or barter exchange, called the payer on the form, files Copy A with the IRS and gives Copy B to the recipient. Copy 1 is for a state tax department and Copy 2 is filed with the recipient's state income tax return when required. The 2026 instructions say the payer's and recipient's address fields are now separate entry boxes, and that a broker completes Form 1099-DA for each digital asset sale it effected for a customer in 2026.
This page hosts the 2026 form. The form says Copy A from this PDF is for information only because the online version is not scannable. You can fill out Copies B, 1 and 2 free in your browser on this page and download them without an account.
Separate boxes for the payer's name, street address, room or suite, city, state or province, country, ZIP and telephone number, both TINs, the recipient's name and address, account number, 2nd TIN notice, CUSIP number and FATCA filing requirement.
A one-letter code that tells the recipient where to report the transaction on Form 8949 and Schedule D (Form 1040).
Description of property, date acquired, date sold or disposed, proceeds, cost or other basis, accrued market discount and wash sale loss disallowed.
Short-term, long-term or ordinary gain or loss, collectibles or QOF, federal income tax withheld, noncovered security, gross or net proceeds, and loss not allowed based on the amount in 1d.
Profit or loss on regulated futures, foreign currency and Section 1256 option contracts: realized in 2026 on closed contracts, unrealized on open contracts at 12/31/2025 and 12/31/2026, and the aggregate.
The checkbox for basis reported to the IRS, the bartering amount, and the state name, state identification number and state tax withheld.
Enter one code: A or D for a short-term or long-term transaction with basis reported to the IRS, B or E when basis is not reported, or X when the holding period is unknown.
Describe the property, for example 100 sh. XYZ Co. Enter the date acquired, or leave it blank if the securities were acquired on a variety of dates, and the trade date of the sale or exchange.
Enter gross proceeds reduced by commissions and transfer taxes, with a loss shown in parentheses. Check Net proceeds in box 6 if proceeds were reduced by option premiums, otherwise Gross proceeds.
Enter the adjusted basis. For a noncovered security the broker may check box 5 and leave boxes 1b, 1e, 1f, 1g and 2 blank. Box 12 is checked when basis is reported to the IRS.
Report any wash sale loss disallowed for covered securities with the same CUSIP number in the same account. Check short-term or long-term, and also Ordinary if all or part of the gain or loss may be ordinary.
Enter backup withholding in box 4, using Form W-9 to request the recipient's TIN. Regulated futures, foreign currency and Section 1256 option contracts are reported on an aggregate basis in boxes 8 through 11.
You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.
Copy A goes to the IRS, Copy B to the recipient, Copy 1 to a state tax department when it requires a paper copy, and Copy 2 to the recipient for a state income tax return.
The form says not to print and file Copy A downloaded from the IRS website, and that a penalty may be imposed for filing forms that can't be scanned. Official forms can be ordered at IRS.gov/EmployerForms.
The form says filers with 10 or more information returns may be required to e-file, and points to IRS.gov/InfoReturn for e-file options.
The instructions say each transaction, other than regulated futures, foreign currency or Section 1256 option contracts, goes on a separate Form 1099-B, with covered short-term, covered long-term and noncovered sales on separate forms.
The instructions say sales of digital assets are reported on Form 1099-DA, and a sale of a digital asset that is also a security is generally reported on Form 1099-DA and not Form 1099-B, with three exceptions.
The instructions point to Pub. 1099, General Instructions for Certain Information Returns, for when and where to file, corrected returns, statements to recipients and penalties.
8949
202 fields, 2 pages
1040
55 fields, 2 pages
1099-DA
230 fields, 6 pages
1099-CAP
29 fields, 3 pages
8806
38 fields, 4 pages
W-9
23 fields, 6 pages
Brokers and barter exchanges complete and file the form and furnish a statement to each recipient. The recipient receives Copy B, which the form marks "Keep for your records."
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A broker or barter exchange. The payer files Copy A with the IRS and gives Copy B to the recipient, which the form marks "Keep for your records."
The recipient instructions say to report the box 1d amount on Form 8949 or Schedule D (Form 1040), whichever is applicable, and to include the box 11 amount on the 2026 Form 6781.
If box 5 is checked, the form says the securities sold were noncovered securities and boxes 1b, 1e, 1f, 1g and 2 may be blank. Its examples include stock purchased before 2011 and debt acquired before 2014.
Box 4 shows backup withholding. The form says a payer generally backup withholds when the recipient did not furnish a TIN, and that this amount is included on the income tax return as tax withheld.
The 2026 instructions say a broker completes Form 1099-DA for each digital asset sale it effected for a customer in 2026, and generally files Form 1099-DA and not Form 1099-B for a digital asset that is also a security.
If checked, the form says a loss cannot be taken on the tax return based on gross proceeds from a reportable change in control or capital structure reported in box 1d.