Form 1099-B

2013

Cat. No. 14411V

Proceeds From 

Broker and 

Barter Exchange 

Transactions

Copy A

For 

Internal Revenue 

Service Center

Department of the Treasury - Internal Revenue Service

File with Form 1096.

For Privacy Act and 

Paperwork Reduction 

Act Notice, see the 

2013 General

Instructions for Certain 

Information Returns.

OMB No. 1545-0715

7979 VOID CORRECTED

PAYER'S name, street address, city, state, ZIP code, and telephone no.

PAYER'S federal identification number RECIPIENT'S identification number

RECIPIENT'S name

Street address (including apt. no.)

City, state, and ZIP code

Account number (see instructions) 2nd TIN not.

CUSIP number

1a Date of sale or exchange

1b Date of acquisition

1c Type of gain or loss

Short-term

Long-term 1d Stock or other symbol 1e Quantity sold

2a Stocks, bonds, etc.

$

Reported 

to IRS } Gross proceeds

Gross proceeds less 

commissions and 

option premiums

2b Check if loss not 

allowed based on 

amount in box 2a 

3 Cost or other basis

$

4 Federal income tax withheld

$

5 Wash sale loss disallowed

$

6 Check if:

a Noncovered security

b Basis reported to IRS

7 Bartering

$

8 Description

 9 Profit or (loss) realized in 

2013 on closed contracts

$

10 Unrealized profit or (loss) on 

open contracts—12/31/2012

$

11 Unrealized profit or (loss) on 

open contracts—12/31/2013

$

12 Aggregate profit or (loss) on 

contracts

$

13 State

14 State identification no.

15 State tax withheld

$

Form 1099-B

Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page
Form 1099-B

2013

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 

Internal Revenue 

Service. 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, state, ZIP code, and telephone no.

PAYER'S federal identification number RECIPIENT'S identification number

RECIPIENT'S name

Street address (including apt. no.)

City, state, and ZIP code

Account number (see instructions) 2nd TIN not.

CUSIP number

1a Date of sale or exchange

1b Date of acquisition

1c Type of gain or loss

Short-term

Long-term 1d Stock or other symbol 1e Quantity sold

2a Stocks, bonds, etc.

$

Reported 

to IRS } Sales price

Sales price less 

commissions and 

option premiums

2b If box checked, loss 

based on amount 

in 2a is not allowed

3 Cost or other basis

$

4 Federal income tax withheld

$

5 Wash sale loss disallowed

$

6 Checked if:

a Noncovered security

b Basis reported to IRS

7 Bartering

$

8 Description

 9 Profit or (loss) realized in 

2013 on closed contracts

$

10 Unrealized profit or (loss) on 

open contracts—12/31/2012

$

11 Unrealized profit or (loss) on 

open contracts—12/31/2013

$

12 Aggregate profit or (loss) on 

contracts

$

13 State

14 State identification no.

15 State tax withheld

$

Form 1099-B (keep for your records)
Instructions for Recipient

Brokers and barter exchanges must report proceeds from 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 8.

Recipient's identification number. For your protection, this form may show 

only the last four digits of your social security number (SSN), individual taxpayer 

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

However, the issuer has reported your complete identification number to the IRS 

and, where applicable, to state and/or local governments.

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

assigned to distinguish your account.

CUSIP number. For broker transactions, may show the CUSIP (Committee on

Uniform Security Identification Procedures) number or other applicable 

identifying number of the item reported.

Box 1a. 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 9 through 12, no entry will be present.

Box 1b. This box may be blank if box 6a 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 2a. Shows the aggregate cash proceeds from transactions involving 

stocks, bonds, other debt obligations, commodities, or forward 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 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 are shown in parentheses. This 

box does not include proceeds from regulated futures contracts. The broker 

must indicate whether the sales price or the sales price less commissions 

(including transfer taxes) and option premiums was reported to the IRS. Report 

this amount on Form 8949 or on Schedule D (whichever is applicable) as 

explained in the instructions for Schedule D.

Box 2b. 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 2a. Do not report this loss on Form 8949 or Schedule D. The broker should

advise you of any losses on a separate statement.

Box 3. Shows the cost or other basis of securities sold. If box 6a is checked,

box 3 may be blank. See the Form 8949 instructions, Schedule D instructions, or 

Pub. 550 for details.

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

you did not furnish your taxpayer identification number 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. Shows the amount of nondeductible loss in a wash sale transaction. For 

details on wash sales, see the Schedule D (Form 1040) instructions and Pub. 

550.

Box 6a. If checked, the securities sold were noncovered securities and boxes 

1b, 1c, 3, and 5 may be blank. Generally, a noncovered security means: a

security other than stock; stock purchased before 2011; stock in most mutual

funds and other regulated investment companies purchased before 2012; and 

stock purchased in or transferred to a dividend reinvestment plan before 2012.

Box 6b. If checked, the basis in box 3 has been reported to the IRS. If box 6b is 

checked on Form(s) 1099-B and NO adjustment is required, see the instructions 

for your Schedule D.

Box 7. Shows the cash you received, the fair market value of any property or

services you received, and the fair market value of any trade credits or scrip

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

Box 8. Shows a brief description of the item or service for which the proceeds

or bartering income is being reported. For regulated futures contracts and

forward contracts, “RFC” 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).

Regulated Futures Contracts (Boxes 9 Through 12):

Box 9. Shows the profit or (loss) realized on regulated futures or foreign

currency contracts closed during 2013.

Box 10. Shows any year-end adjustment to the profit or (loss) shown in box 9

due to open contracts on December 31, 2012.

Box 11. Shows the unrealized profit or (loss) on open contracts held in your

account on December 31, 2013. These are considered closed out as of that 

date. This will become an adjustment reported as unrealized profit or (loss) on 

open contracts-12/31/2013 in 2014.

Box 12. Boxes 9, 10, and 11 are all used to figure the aggregate profit or (loss) 

on regulated futures or foreign currency contracts for the year. Include this 

amount on your 2013 Form 6781.

Boxes 13-15. Shows state income tax withheld.
Form 1099-B

2013

Proceeds From 

Broker and 

Barter Exchange 

Transactions

Copy C

For Payer

Department of the Treasury - Internal Revenue Service

OMB No. 1545-0715

For Privacy Act 

and Paperwork 

Reduction Act 

Notice, see the 

2013 General

Instructions for

Certain Information

Returns.

VOID CORRECTED

PAYER'S name, street address, city, state, ZIP code, and telephone no.

PAYER'S federal identification number RECIPIENT'S identification number

RECIPIENT'S name

Street address (including apt. no.)

City, state, and ZIP code

Account number (see instructions) 2nd TIN not.

CUSIP number

1a Date of sale or exchange

1b Date of acquisition

1c Type of gain or loss

Short-term

Long-term 1d Stock or other symbol 1e Quantity sold

2a Stocks, bonds, etc.

$

Reported 

to IRS } Gross proceeds

Gross proceeds less 

commissions and 

option premiums

2b Check if loss not 

allowed based on

amount in box 2a 

3 Cost or other basis

$

4 Federal income tax withheld

$

5 Wash sale loss disallowed

$

6 Check if:

a Noncovered security

b Basis reported to IRS

7 Bartering

$

8 Description

 9 Profit or (loss) realized in 

2013 on closed contracts

$

10 Unrealized profit or (loss) on 

open contracts—12/31/2012

$

11 Unrealized profit or (loss) on 

open contracts—12/31/2013

$

12 Aggregate profit or (loss) on 

contracts

$

13 State

14 State identification no.

15 State tax withheld

$

Form 1099-B
Instructions for Payer

General and specific form instructions are provided as 

separate products. The products you should use to 

complete Form 1099-B are the 2013 General 

Instructions for Certain Information Returns and the 

2013 Instructions for Form 1099-B. A chart in the 

general instructions gives a quick guide to which form 

must be filed to report a particular payment. To order 

these instructions and additional forms, visit IRS.gov or 

call 1-800-TAX-FORM (1-800-829-3676).

Caution: Because paper forms are scanned during

processing, you cannot file with the IRS Forms 1096,

1097, 1098, 1099, 3921, 3922, or 5498 that you print

from the IRS website.

Due dates. Furnish Copy B of this form to the recipient 

by February 18, 2014.

File Copy A of this form with the IRS by February 28, 

2014. If you file electronically, the due date is March 31, 

2014. To file electronically, you must have software that

generates a file according to the specifications in Pub. 

1220, Specifications for Filing Forms 1097, 1098, 1099, 

3921, 3922, 5498, 8935, and W-2G Electronically. The 

IRS does not provide a fill-in form option.

Foreign recipient. If the recipient of the proceeds is a

nonresident alien, you may have to withhold federal

income tax and file Form 1042-S, Foreign Person’s U.S. 

Source Income Subject to Withholding. See the

Instructions for Form 1042-S and Pub. 515, Withholding 

of Tax on Nonresident Aliens and Foreign Entities.

Need help? If you have questions about reporting on

Form 1099-B, call the information reporting customer

service site toll free at 1-866-455-7438 or 304-263-8700 

(not toll free). Persons with a hearing or speech 

disability with access to TTY/TDD equipment can call 

304-579-4827 (not toll free). The hours of operation are 

Monday through Friday from 8:30 a.m. to 4:30 p.m., 

Eastern time.