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copy A downloaded from this website; a penalty may be imposed for filing with the IRS 

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Instructions for Certain Information Returns, available at IRS.gov/Form1099, for more 

information about penalties.

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Form 1099-B

2024

Cat. No. 14411V

Proceeds From 

Broker and 

Barter Exchange 

Transactions

Department of the Treasury - Internal Revenue Service

Copy A

For 

Internal Revenue 

Service Center 

File with Form 1096.

OMB No. 1545-0715

For Privacy Act 

and Paperwork 

Reduction Act 

Notice, see the 

2024 General

Instructions for

Certain 

Information

Returns.

7979 VOID CORRECTED

PAYER’S name, street address, city or town, state or province, country, ZIP 

or foreign postal code, and telephone no.

PAYER’S TIN RECIPIENT’S TIN

RECIPIENT’S name

Street address (including apt. no.)

City or town, state or province, country, and ZIP or foreign postal code

Account number (see instructions) 2nd TIN not.

CUSIP number FATCA filing 

requirement

Applicable checkbox on Form 8949

1a Description of property (Example: 100 sh. XYZ Co.)

1b Date acquired 1c Date sold or disposed

1d Proceeds

$

1e Cost or other basis

$

1f Accrued market discount

$

1g Wash sale loss disallowed

$

2 Short-term gain or loss

Long-term gain or loss

Ordinary

3 Check if proceeds from:

Collectibles

QOF

4 Federal income tax withheld

$

5 Check if noncovered 

security

6 Reported to IRS:

Gross proceeds

Net proceeds

7 Check if loss is not allowed 

based on amount in 1d

8 Profit or (loss) realized in 

2024 on closed contracts

$

9 Unrealized profit or (loss) on 

open contracts—12/31/2023

$

10 Unrealized profit or (loss) on 

open contracts—12/31/2024

$

11 Aggregate profit or (loss) 

on contracts

$

12 Check if basis reported to 

IRS

13 Bartering

$

14 State name 15 State identification no. 16 State tax withheld

$

$

Form 1099-B www.irs.gov/Form1099B

Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page
 

Form 1099-B

2024

Proceeds From 

Broker and 

Barter Exchange 

Transactions

Copy 1

For State Tax 

Department

Department of the Treasury - Internal Revenue Service

OMB No. 1545-0715

VOID CORRECTED

PAYER’S name, street address, city or town, state or province, country, ZIP 

or foreign postal code, and telephone no.

PAYER’S TIN RECIPIENT’S TIN

RECIPIENT’S name

Street address (including apt. no.)

City or town, state or province, country, and ZIP or foreign postal code

Account number (see instructions)

CUSIP number FATCA filing 

requirement

Applicable checkbox on Form 8949

1a Description of property (Example: 100 sh. XYZ Co.)

1b Date acquired 1c Date sold or disposed

1d Proceeds

$

1e Cost or other basis

$

1f Accrued market discount

$

1g Wash sale loss disallowed

$

2 Short-term gain or loss

Long-term gain or loss

Ordinary

3 If checked, proceeds from:

Collectibles

QOF

4 Federal income tax withheld

$

5 If checked, noncovered 

security

6 Reported to IRS:

Gross proceeds

Net proceeds

7 If checked, loss is not allowed 

based on amount in 1d

8 Profit or (loss) realized in 

2024 on closed contracts

$

9 Unrealized profit or (loss) on 

open contracts—12/31/2023

$

10 Unrealized profit or (loss) on 

open contracts—12/31/2024

$

11 Aggregate profit or (loss) 

on contracts

$

12 If checked, basis reported 

to IRS

13 Bartering

$

14 State name 15 State identification no. 16 State tax withheld

$

$

Form 1099-B www.irs.gov/Form1099B
 

Form 1099-B

2024

Proceeds From 

Broker and 

Barter Exchange 

Transactions

Copy B

For Recipient

Department of the Treasury - Internal Revenue Service

This is important tax 

information and is 

being furnished to 

the IRS. If you are 

required to file a 

return, a negligence 

penalty or other 

sanction may be 

imposed on you if 

this income is 

taxable and the IRS 

determines that it 

has not been 

reported.

OMB No. 1545-0715

CORRECTED (if checked)

PAYER’S name, street address, city or town, state or province, country, ZIP 

or foreign postal code, and telephone no.

PAYER’S TIN RECIPIENT’S TIN

RECIPIENT’S name

Street address (including apt. no.)

City or town, state or province, country, and ZIP or foreign postal code

Account number (see instructions)

CUSIP number FATCA filing 

requirement

Applicable checkbox on Form 8949

1a Description of property (Example: 100 sh. XYZ Co.)

1b Date acquired 1c Date sold or disposed

1d Proceeds

$

1e Cost or other basis

$

1f Accrued market discount

$

1g Wash sale loss disallowed

$

2 Short-term gain or loss

Long-term gain or loss

Ordinary

3 If checked, proceeds from:

Collectibles

QOF

4 Federal income tax withheld

$

5 If checked, noncovered 

security

6 Reported to IRS:

Gross proceeds

Net proceeds

7 If checked, loss is not allowed 

based on amount in 1d

8 Profit or (loss) realized in 

2024 on closed contracts

$

9 Unrealized profit or (loss) on 

open contracts—12/31/2023

$

10 Unrealized profit or (loss) on 

open contracts—12/31/2024

$

11 Aggregate profit or (loss) 

on contracts

$

12 If checked, basis reported 

to IRS

13 Bartering

$

14 State name 15 State identification no. 16 State tax withheld

$

$

Form 1099-B (Keep for your records) www.irs.gov/Form1099B
Instructions for Recipient

Brokers and barter exchanges must report proceeds from (and in 

some cases, basis for) transactions to you and the IRS on Form 

1099-B. Reporting is also required when your broker knows or has 

reason to know that a corporation in which you own stock has had a 

reportable change in control or capital structure. You may be required 

to recognize gain from the receipt of cash, stock, or other property 

that was exchanged for the corporation’s stock. If your broker 

reported this type of transaction to you, the corporation is identified in 

box 1a.

Recipient’s taxpayer identification number (TIN). For your 

protection, this form may show only the last four digits of your TIN 

(social security number (SSN), individual taxpayer identification 

number (ITIN), adoption taxpayer identification number (ATIN), or 

employer identification number (EIN)). However, the issuer has 

reported your complete TIN to the IRS.

Account number. May show an account or other unique number the 

payer assigned to distinguish your account.

CUSIP number. Shows the CUSIP (Committee on Uniform Security 

Identification Procedures) number or other applicable identifying 

number.

FATCA filing requirement. If the FATCA filing requirement box is 

checked, the payer is reporting on this Form 1099 to satisfy its 

account reporting requirement under chapter 4 of the Internal 

Revenue Code. You may also have a filing requirement. See the 

Instructions for Form 8938.

Applicable checkbox on Form 8949. Indicates where to report this 

transaction on Form 8949 and Schedule D (Form 1040), and which 

checkbox is applicable. See the instructions for your Schedule D 

(Form 1040) and/or Form 8949.

Box 1a. Shows a brief description of the item or service for which 

amounts are being reported. For regulated futures contracts and

forward contracts, “RFC” or other appropriate description may be 

shown. For Section 1256 option contracts, “Section 1256 option” or 

other appropriate description may be shown. For a corporation that 

had a reportable change in control or capital structure, this box may 

show the class of stock as C (common), P (preferred), or O (other).

Box 1b. This box may be blank if box 5 is checked or if the securities 

sold were acquired on a variety of dates. For short sales, the date 

shown is the date you acquired the security delivered to close the 

short sale.

Box 1c. Shows the trade date of the sale or exchange. For short 

sales, the date shown is the date the security was delivered to close 

the short sale. For aggregate reporting in boxes 8 through 11, no entry 

will be present.

Box 1d. Shows the cash proceeds, reduced by any commissions or 

transfer taxes related to the sale, for transactions involving stocks,

debt, commodities, forward contracts, non-Section 1256 option 

contracts, or securities futures contracts. May show the proceeds 

from the disposition of your interest(s) in a widely held fixed

investment trust. May also show the aggregate amount of cash and 

the fair market value (FMV) of any stock or other property received in a 

reportable change in control or capital structure arising from the 

corporate transfer of property to a foreign corporation. Losses on 

forward contracts or non-Section 1256 option contracts are shown in 

parentheses. This box does not include proceeds from regulated 

futures contracts or Section 1256 option contracts. Report this 

amount on Form 8949 or on Schedule D (Form 1040) (whichever is 

applicable) as explained in the Instructions for Schedule D (Form 

1040). 

Box 1e. Shows the cost or other basis of securities sold. If the 

securities were acquired through the exercise of a noncompensatory 

option granted or acquired on or after January 1, 2014, the basis has 

been adjusted to reflect your option premium. If the securities were 

acquired through the exercise of a noncompensatory option granted 

or acquired before January 1, 2014, your broker is permitted, but not 

required, to adjust the basis to reflect your option premium. If the 

securities were acquired through the exercise of a compensatory 

option, the basis has not been adjusted to include any amount related 

to the option that was reported to you on a Form W-2. If box 5 is 

checked, box 1e may be blank. See the Instructions for Form 8949, 

the Instructions for Schedule D (Form 1040), or Pub. 550 for details.

(Continued on the back of Copy 2.)
 

Form 1099-B

2024

Proceeds From 

Broker and 

Barter Exchange 

Transactions

Department of the Treasury - Internal Revenue Service

Copy 2

To be filed with 

recipient’s state 

income tax return, 

when required.

OMB No. 1545-0715

CORRECTED (if checked)

PAYER’S name, street address, city or town, state or province, country, ZIP 

or foreign postal code, and telephone no.

PAYER’S TIN RECIPIENT’S TIN

RECIPIENT’S name

Street address (including apt. no.)

City or town, state or province, country, and ZIP or foreign postal code

Account number (see instructions)

CUSIP number FATCA filing 

requirement

Applicable checkbox on Form 8949

1a Description of property (Example: 100 sh. XYZ Co.)

1b Date acquired 1c Date sold or disposed

1d Proceeds

$

1e Cost or other basis

$

1f Accrued market discount

$

1g Wash sale loss disallowed

$

2 Short-term gain or loss

Long-term gain or loss

Ordinary

3 If checked, proceeds from:

Collectibles

QOF

4 Federal income tax withheld

$

5 If checked, noncovered 

security

6 Reported to IRS:

Gross proceeds

Net proceeds

7 If checked, loss is not allowed 

based on amount in 1d

8 Profit or (loss) realized in 

2024 on closed contracts

$

9 Unrealized profit or (loss) on 

open contracts—12/31/2023

$

10 Unrealized profit or (loss) on 

open contracts—12/31/2024

$

11 Aggregate profit or (loss) 

on contracts

$

12 If checked, basis reported 

to IRS

13 Bartering

$

14 State name 15 State identification no. 16 State tax withheld

$

$

Form 1099-B www.irs.gov/Form1099B
Instructions for Recipient (continued)

Box 1f. Shows the amount of accrued market discount. For details on 

market discount, see the Schedule D (Form 1040) instructions, the 

Instructions for Form 8949, and Pub. 550. If box 5 is checked, box 1f 

may be blank.

Box 1g. Shows the amount of nondeductible loss in a wash sale 

transaction. For details on wash sales, see the Schedule D (Form 

1040) instructions, the Instructions for Form 8949, and Pub. 550. If 

box 5 is checked, box 1g may be blank. 

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, 

your security may be subject to special rules. For example, gain on a 

contingent payment debt instrument subject to the noncontingent 

bond method is generally treated as ordinary interest income rather 

than as capital gain. See the Instructions for Form 8949, Pub. 550, or 

Pub. 1212 for more details on whether there are any special rules or 

adjustments that might apply to your security. If box 5 is checked, box 

2 may be blank.

Box 3. If checked, proceeds are from a transaction involving 

collectibles or from a Qualified Opportunity Fund (QOF).

Box 4. Shows backup withholding. Generally, a payer must backup 

withhold if you did not furnish your TIN to the payer. See Form W-9 for 

information on backup withholding. Include this amount on your

income tax return as tax withheld.

Box 5. If checked, the securities sold were noncovered securities and 

boxes 1b, 1e, 1f, 1g, and 2 may be blank. Generally, a noncovered 

security means (a) stock purchased before 2011, (b) stock in most 

mutual funds purchased before 2012, (c) stock purchased in or 

transferred to a dividend reinvestment plan before 2012, (d) debt 

acquired before 2014, (e) options granted or acquired before 2014, 

and (f) securities futures contracts executed before 2014.

Box 6. If the exercise of a noncompensatory option resulted in a sale 

of a security, a checked “Net proceeds” box indicates whether the 

amount in box 1d was adjusted for option premium. 

Box 7. If checked, you cannot take a loss on your tax return based on 

gross proceeds from a reportable change in control or capital 

structure reported in box 1d. See the Form 8949 and Schedule D 

(Form 1040) instructions. The broker should advise you of any losses 

on a separate statement.

Regulated Futures Contracts, Foreign Currency Contracts, and 

Section 1256 Option Contracts (Boxes 8 Through 11)

Box 8. Shows the profit or (loss) realized on regulated futures, foreign

currency, or Section 1256 option contracts closed during 2024.

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 10. Shows the unrealized profit or (loss) on open contracts held in 

your account on December 31, 2024. These are considered closed 

out as of that date. This will become an adjustment reported as 

unrealized profit or (loss) on open contracts—12/31/2024 in 2025.

Box 11. Boxes 8, 9, and 10 are all used to figure the aggregate profit 

or (loss) on regulated futures, foreign currency, or Section 1256 option 

contracts for the year. Include this amount on your 2024 Form 6781.

Box 12. If checked, the basis in box 1e has been reported to the IRS 

and either the short-term or the long-term gain or loss box in box 2 

will be checked. If box 12 is checked on Form(s) 1099-B and NO 

adjustment is required, see the instructions for your Schedule D (Form 

1040) as you may be able to report your transaction directly on 

Schedule D (Form 1040). If the “Ordinary” box in box 2 is checked, an 

adjustment may be required.

Box 13. Shows the cash you received, the FMV of any property or

services you received, and the FMV of any trade credits or scrip

credited to your account by a barter exchange. See Pub. 525.

Boxes 14–16. Show state(s)/local income tax information.

Future developments. For the latest information about any 

developments related to Form 1099-B and its instructions, such as 

legislation enacted after they were published, go to 

www.irs.gov/Form1099B. 

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 

or payment options.