Form 1099-B

2014

Cat. No. 14411V

Proceeds From 

Broker and 

Barter Exchange 

Transactions

Copy A

For 

Internal Revenue 

Service Center 

File with Form 1096.

Department of the Treasury - Internal Revenue Service

OMB No. 1545-0715

For Privacy Act 

and Paperwork 

Reduction Act 

Notice, see the 

2014 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 federal identification number RECIPIENT'S identification number

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

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

$

$

Applicable check box 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 Code, if any 1g Adjustments

$

2 Type of gain or loss:

Short-term

Long-term

3 Check if basis reported to 

IRS

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 

2014 on closed contracts

$

9 Unrealized profit or (loss) on 

open contracts—12/31/2013

$

10 Unrealized profit or (loss) on 

open contracts—12/31/2014

$

11 Aggregate profit or (loss) 

on contracts

$

12 13 Bartering

$

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

2014

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 federal identification number RECIPIENT'S identification number

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

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

$

$

Applicable check box 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 Code, if any 1g Adjustments

$

2 Type of gain or loss:

Short-term

Long-term

3 If checked, basis reported 

to IRS

4 Federal income tax withheld

$

5 If checked, noncovered 

security

6 Reported to IRS:

Gross proceeds

7 If checked, loss is not allowed 

based on amount in 1d

Net proceeds

8 Profit or (loss) realized in 

2014 on closed contracts

$

9 Unrealized profit or (loss) on 

open contracts—12/31/2013

$

10 Unrealized profit or (loss) on 

open contracts—12/31/2014

$

11 Aggregate profit or (loss) 

on contracts

$

12 13 Bartering

$

Form 1099-B www.irs.gov/form1099b
Form 1099-B

2014

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 or town, state or province, country, ZIP 

or foreign postal code, and telephone no.

PAYER'S federal identification number RECIPIENT'S identification number

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

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

$

$

Applicable check box 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 Code, if any 1g Adjustments

$

2 Type of gain or loss:

Short-term

Long-term

3 If checked, basis reported 

to IRS

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 

2014 on closed contracts

$

9 Unrealized profit or (loss) on 

open contracts—12/31/2013

$

10 Unrealized profit or (loss) on 

open contracts—12/31/2014

$

11 Aggregate profit or (loss) 

on contracts

$

12 13 Bartering

$

Form 1099-B 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 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. Shows the CUSIP (Committee on Uniform Security 

Identification Procedures) number or other applicable identifying number.

Applicable check box on Form 8949. Indicates where to report this 

transaction on Form 8949 and Schedule D, and which check box is 

applicable. See the instructions for your Schedule D 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 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 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 (whichever is applicable) as 

explained in the instructions for Schedule D. 

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

were acquired through the exercise of a non-compensatory 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 non-compensatory 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, Instructions for Schedule D, or Pub. 550 for details.

Box 1f. Shows W for wash sale, C for collectibles, or D for market 

discount.

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

transaction or the amount of accrued market discount. For details on wash 

sales and market discount, see Schedule D (Form 1040) instructions and 

Pub. 550.

Box 3. If checked, the basis in box 1e has been reported to the IRS and 

one of the check boxes in box 2 must be checked. If box 3 is checked on 

Form(s) 1099-B and NO adjustment is required, see instructions for your 

Schedule D as you may be able to report your transaction directly on 

Schedule D. 

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. If checked, the securities sold were noncovered securities and 

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

means: stock purchased before 2011, stock in most mutual funds 

purchased before 2012, stock purchased in or transferred to a dividend

reinvestment plan before 2012, debt acquired before 2014, options 

granted or acquired before 2014, and securities futures contracts entered 

into before 2014.

(Instructions continued on the back of Copy 2.)
Form 1099-B

2014

Proceeds From 

Broker and 

Barter Exchange 

Transactions

Copy 2

To be filed with 

recipient's state 

income tax return, 

when required.

Department of the Treasury - Internal Revenue Service

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 federal identification number RECIPIENT'S identification number

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

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

$

$

Applicable check box 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 Code, if any 1g Adjustments

$

2 Type of gain or loss:

Short-term

Long-term

3 If checked, basis reported 

to IRS

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 

2014 on closed contracts

$

9 Unrealized profit or (loss) on 

open contracts—12/31/2013

$

10 Unrealized profit or (loss) on 

open contracts—12/31/2014

$

11 Aggregate profit or (loss) 

on contracts

$

12 13 Bartering

$

Form 1099-B www.irs.gov/form1099b
Instructions for Recipient (Continued)

Box 6. If the exercise of a non-compensatory option resulted in a sale of a 

security, indicates whether the amount in box 1d was adjusted for 

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 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 2014.

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

8 due to open contracts on December 31, 2013.

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

your account on December 31, 2014. These are considered closed out as 

of that date. This will become an adjustment reported as unrealized profit 

or (loss) on open contracts–12/31/2014 in 2015.

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 2014 Form 6781.

Box 13. 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.

Boxes 14-16. Shows 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. 
Form 1099-B

2014

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 

2014 General

Instructions for

Certain 

Information

Returns.

VOID CORRECTED

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

or foreign postal code, and telephone no.

PAYER'S federal identification number RECIPIENT'S identification number

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

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

$

$

Applicable check box 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 Code, if any 1g Adjustments

$

2 Type of gain or loss:

Short-term

Long-term

3 Check if basis reported to 

IRS

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 

2014 on closed contracts

$

9 Unrealized profit or (loss) on 

open contracts—12/31/2013

$

10 Unrealized profit or (loss) on 

open contracts—12/31/2014

$

11 Aggregate profit or (loss) 

on contracts

$

12 13 Bartering

$

Form 1099-B www.irs.gov/form1099b
Instructions for Payer

To complete Form 1099-B, use: 

l the 2014 General Instructions for Certain Information 

Returns, and 

l the 2014 Instructions for Form 1099-B.

To order these instructions and additional forms, go 

to www.irs.gov/form1099b 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 17, 2015.

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

2015. If you file electronically, the due date is March 31, 

2015. To file electronically, you must have software that

generates a file according to the specifications in Pub. 

1220, Specifications for Electronic Filing of Forms 1097, 

1098, 1099, 3921, 3922, 5498, 8935, and W-2G. 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).