1099-B
Proceeds From Broker and Barter Exchange Transactions
This page hosts the 2025 edition of Form 1099-B, Proceeds From Broker and Barter Exchange Transactions, an older edition kept alongside the current one. Its contract boxes cover profit or loss realized in 2025 on closed contracts and unrealized profit or loss on open contracts at 12/31/2024 and 12/31/2025. The IRS About Form 1099-B page links all Form 1099-B revisions and lists a correction to the 2025 and 2026 Instructions for Form 1099-B, page 5, under Sales of precious metals.
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 payer 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 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 of this 2025 edition free in your browser on this page and download them without an account.
One combined box for the payer's name, street address, 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.
The form says this box indicates where to report the transaction on Form 8949 and Schedule D (Form 1040), and which checkbox is applicable.
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 2025 on closed contracts, unrealized on open contracts at 12/31/2024 and 12/31/2025, 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.
Box 1a briefly describes the item, for example 100 sh. XYZ Co. Box 1b may be blank if box 5 is checked or the securities were acquired on a variety of dates. Box 1c shows the trade date of the sale or exchange.
Box 1d shows cash proceeds reduced by any commissions or transfer taxes related to the sale, with losses on forward contracts or non-Section 1256 option contracts in parentheses. A checked Net proceeds box in box 6 shows 1d was adjusted for option premium.
Box 1e shows the cost or other basis of securities sold. If box 5 is checked, the securities were noncovered and boxes 1b, 1e, 1f, 1g and 2 may be blank. A checked box 12 means the basis in box 1e was reported to the IRS.
Box 1f shows accrued market discount and box 1g the nondeductible loss in a wash sale transaction. Box 2 marks short-term or long-term gain or loss, and a checked Ordinary box means the security may be subject to special rules.
Box 3 shows proceeds from collectibles or a Qualified Opportunity Fund (QOF). Box 4 shows backup withholding. A checked box 7 means a loss cannot be taken based on gross proceeds from a reportable change in control or capital structure.
Boxes 8 to 11 show profit or loss on regulated futures, foreign currency or Section 1256 option contracts, with box 11 going on the 2025 Form 6781. Box 13 shows amounts received through a barter exchange.
These descriptions come from the recipient instructions printed on the 2025 form.
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, and Copy 2 is filed with the recipient's state income tax return when required.
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 About page links the Instructions for Form 1099-B and all Form 1099-B revisions. The form points to the General Instructions for Certain Information Returns for filing information.
1099-B
207 fields, 7 pages
8949
202 fields, 2 pages
1040
55 fields, 2 pages
6781
71 fields, 4 pages
1099-CAP
29 fields, 3 pages
8806
38 fields, 4 pages
Brokers and barter exchanges complete and file the form. The form's recipient instructions say they report proceeds from (and in some cases, basis for) transactions to the recipient and the IRS. The recipient receives Copy B, marked "Keep for your records."
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This page hosts the 2025 edition. The IRS About page links all Form 1099-B revisions and lists a correction to the 2025 and 2026 Instructions for Form 1099-B, page 5, under Sales of precious metals.
The recipient instructions on the form 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 2025 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 form says box 9 shows any year-end adjustment to box 8 due to open contracts on December 31, 2024, and box 10 shows unrealized profit or loss on open contracts held on December 31, 2025, which are considered closed out as of that date.