PAYER’S name, street address, city, state, ZIP code, and telephone no. Date of sale or exchange 1a OMB No. 1545-0715 P

Ba

1b CUSIP no. 

2 Stocks, bonds, etc. Reported

to IRS

Gross proceeds

$ Gross proceeds less com

PAYER’S federal identification number RECIPIENT’S identification number 3 Bartering 4 Federal income tax withheld

$ $

RECIPIENT’S name No. of shares exchanged 5

Street address (including apt. no.) Description 7

City, state, and ZIP code

Account number (see instructions) 2nd TIN not.

Form 1099-B Department of the Treasury - In



Cat. No. 14411V

7979 VOID CORRECTED

Form 1099-B

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

F

8

$

Profit or (loss) realized in

2008

9 Unrealized profit or (loss) on

open contracts—12/31/2007

10 Unrealized profit or (loss) on

open contracts–12/31/2008

11 Aggregate profit or (loss)

$

$ $

Classes of stock

exchanged

6

CORPORATION’S name

12 Check the box if recipient cannot take a loss on their tax

return based on the amount in box 2

2008
PAYER’S name, street address, city, state, ZIP code, and telephone no. Date of sale or exchange 1a OMB No. 1545-0715 P

Ba

1b CUSIP no. 

2 Stocks, bonds, etc. Reported

to IRS

Gross proceeds

$ Gross proceeds less com

PAYER’S federal identification number RECIPIENT’S identification number 3 Bartering 4 Federal income tax withheld

$ $

RECIPIENT’S name No. of shares exchanged 5

Street address (including apt. no.) Description 7

City, state, and ZIP code

Account number (see instructions)

Form 1099-B Department of the Treasury - In



(keep for your records)

CORRECTED (if checked)

Form 1099-B

8

$

Profit or (loss) realized in

2008

9 Unrealized profit or (loss) on

open contracts—12/31/2007

10 Unrealized profit or (loss) on

open contracts–12/31/2008

11 Aggregate profit or (loss)

$

$ $

Classes of stock

exchanged

6

CORPORATION’S name

12 If the box is checked, the recipient cannot take a loss on

their tax return based on the amount in box 2

2008
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 change in control or a

substantial change in 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 the

box below your name and address on Form 1099-B.

Box 7. Shows a brief description of the item or s

proceeds or bartering income is being reported. 

futures contracts and forward contracts, “RFC” o

description may be shown.

Box 1a. Shows the trade date of the transaction. For aggregate

reporting, no entry will be present.

Box 1b. For broker transactions, may show the CUSIP (Committee

on Uniform Security Identification Procedures) number of the item

reported.

Box 8. Shows the profit or (loss) realized on regu

foreign currency contracts closed during 2008.

Box 2. Shows the aggregate 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. Losses on forward

contracts and changes in control or substantial change in capital

structure are shown in parentheses. This box does not include

proceeds from regulated futures contracts. The broker must indicate

whether gross proceeds or gross proceeds less commissions and

option premiums were reported to the IRS. Report this amount on

Schedule D (Form 1040), Capital Gains and Losses. However, if box

12 is checked, you cannot take a loss on your tax return based on

gross proceeds from an acquisition of control or substantial change

in capital structure reported in box 2. Do not report this loss on

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

on a separate statement.

Box 9. Shows any year-end adjustment to the pr

in box 8 due to open contracts on December 31, 

Box 10. Shows the unrealized profit or (loss) on o

in your account on December 31, 2008. These ar

as of that date. This will become an adjustment r

2009.

Box 3. Shows the cash you received, the fair market value of any

property or services you received, and/or the fair market value of any

trade credits or scrip credited to your account by a barter exchange.

See Pub. 525, Taxable and Nontaxable Income, for information on

how to report this income.

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

profit or (loss) on regulated futures or foreign cur

the year. Include this amount on your 2008 Form 

Box 4. Shows backup withholding. Generally, a p

withhold at a 28% rate if you did not furnish you

identification number to the payer. See Form W-9

Taxpayer Identification Number and Certification, 

backup withholding. Include this amount on your 

as tax withheld.

Regulated Futures Contracts:

Box 5. Shows the number of shares of the corpo

you held which were exchanged in the change in 

substantial change in capital structure.

Box 6. Shows the class or classes of the corpora

were exchanged in the change in control or subs

capital structure.

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

payer assigned to distinguish your account.
PAYER’S name, street address, city, state, ZIP code, and telephone no. Date of sale or exchange 1a OMB No. 1545-0715 P

Ba

1b CUSIP no. 

2 Stocks, bonds, etc. Reported

to IRS

Gross proceeds

$ Gross proceeds less com

PAYER’S federal identification number RECIPIENT’S identification number 3 Bartering 4 Federal income tax withheld

$ $

RECIPIENT’S name No. of shares exchanged 5

Street address (including apt. no.) Description 7

City, state, and ZIP code

2nd TIN not.

Form 1099-B Department of the Treasury - In



Form 1099-B

8

$

Profit or (loss) realized in

2008

9 Unrealized profit or (loss) on

open contracts—12/31/2007

10 Unrealized profit or (loss) on

open contracts–12/31/2008

11 Aggregate profit or (loss)

$

$ $

Classes of stock

exchanged

6

CORPORATION’S name

12 Check the box if recipient cannot take a loss on their tax

return based on the amount in box 2

Account number (see instructions)

VOID CORRECTED

2008
Instructions for Payers

General and specific form instructions are provided as

separate products. The products you should use for

2008 are the General Instructions for Forms 1099,

1098, 5498, and W-2G and the 2008 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 the IRS website at www.irs.gov

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

Due dates. Furnish Copy B of this form to the

recipient by February 2, 2009.

that generates a file according to the s

Pub. 1220, Specifications for Filing For

5498, and W-2G Electronically. IRS doe

fill-in form option.

Caution: Because paper forms are scanned during

processing, you cannot file with the IRS Forms 1096,

1098, 1099, or 5498 that you print from the IRS

website.

Foreign recipient. If the recipient of th

nonresident alien, you may have to with

income tax and file Form 1042-S, Forei

U.S. Source Income Subject to Withhol

Instructions for Form 1042-S and Pub. 

Withholding of Tax on Nonresident Alie

Entities.

Need help? If you have questions abou

Form 1099-B, call the information repo

service site toll free at 1-866-455-7438 

304-263-8700 (not toll free). For TTY/TD

call 304-267-3367 (not toll free). The ho

are Monday through Friday from 8:30 a

4:30 p.m., Eastern time.

File Copy A of this form with the IRS by March 2,

2009. If you file electronically, the due date is March

31, 2009. To file electronically, you must have software