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

Broker and

Barter Exchange

Transactions

1b CUSIP No.

2 Stocks, bonds, etc. Reported

to IRS

Gross proceeds

$ Gross proceeds less commissions and option premiums

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

$ $

RECIPIENT’S name 5 Description

Regulated Futures Contracts

Street address (including apt. no.) Unrealized profit or (loss) on

open contracts—12/31/99

Profit or (loss) realized in 7

2000

6

City, state, and ZIP code $ $

Unrealized profit or (loss) on 9 Aggregate profit or (loss)

open contracts—12/31/2000

8

Account number (optional) 2nd TIN Not.

$ $

Form 1099-B Department of the Treasury - Internal Revenue Service



Cat. No. 14411V

7979 VOID CORRECTED

Copy A

For

Internal Revenue

Service Center

File with Form 1096.

Form 1099-B

For Privacy Act and

Paperwork

Reduction Act

Notice, see the

2000 General

Instructions for

Forms 1099, 1098,

5498, and W-2G.

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

2000

PAYER’S name, street address, city, state, ZIP code, and telephone no. 1a Date of sale Proceeds From

Broker and

Barter Exchange

Transactions

1b CUSIP No.

2 Stocks, bonds, etc. Reported

to IRS

Gross proceeds

$ Gross proceeds less commissions and option premiums

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

$ $

RECIPIENT’S name 5 Description

Regulated Futures Contracts

Street address (including apt. no.) Unrealized profit or (loss) on

open contracts—12/31/99

Profit or (loss) realized in 7

2000

6

City, state, and ZIP code $ $

Unrealized profit or (loss) on 9 Aggregate profit or (loss)

open contracts—12/31/2000

8

Account number (optional)

$ $

Form 1099-B (Keep for your records.) Department of the Treasury - Internal Revenue Service



Copy B

For Recipient

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.

CORRECTED (if checked)

OMB No. 1545-0715

Form 1099-B

2000
Instructions for Recipient

Brokers and barter exchanges must report proceeds from

transactions to you and to the Internal Revenue Service. This form is

used to report these proceeds.

Box 5. 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.

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 6. Shows the profit or (loss) realized on regulated futures or

foreign currency contracts closed during 2000.

Box 2. Shows the proceeds from transactions involving stocks,

bonds, other debt obligations, commodities, or forward contracts.

Losses on forward contracts 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.

Box 7. Shows any year-end adjustment to the profit or (loss) shown

in box 6 due to open contracts on December 31, 1999.

Box 8. Shows the unrealized profit or (loss) on open contracts held

in your account on December 31, 2000. These are considered sold

as of that date. This will become an adjustment reported in box 7 in

Box 3. Shows the fair market value of any trade credits or scrip 2001.

credited to your account for exchanges of property or services as

well as cash received through a barter exchange. Report bartering

income in the proper part of Form 1040. See Pub. 525, Taxable and

Nontaxable Income, for information on how to report this income.

Box 9. Boxes 6, 7, and 8 are used to figure the aggregate profit or

(loss) on regulated futures or foreign currency contracts for the year.

Include this figure on your 2000 Form 6781, Gains and Losses From

Section 1256 Contracts and Straddles.

subject to backup withholding at a 31% rate on certain payments.

See Form W-9, Request for Taxpayer Identification Number and

Certification, for information on backup withholding. Include this

amount on your income tax return as tax withheld.

Box 4. Shows backup withholding. For example, persons not

furnishing their taxpayer identification number to the payer become
PAYER’S name, street address, city, state, ZIP code, and telephone no. 1a Date of sale Proceeds From

Broker and

Barter Exchange

Transactions

1b CUSIP No.

2 Stocks, bonds, etc. Reported

to IRS

Gross proceeds

$ Gross proceeds less commissions and option premiums

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

$ $

RECIPIENT’S name 5 Description

Regulated Futures Contracts

Street address (including apt. no.) Unrealized profit or (loss) on

open contracts—12/31/99

Profit or (loss) realized in 7

2000

6

City, state, and ZIP code $ $

Unrealized profit or (loss) on 9 Aggregate profit or (loss)

open contracts—12/31/2000

8

Account number (optional) 2nd TIN Not.

$ $

Form 1099-B Department of the Treasury - Internal Revenue Service



Copy C

For Payer

For Privacy Act

and Paperwork

Reduction Act

Notice, see the

2000 General

Instructions for

Forms 1099,

1098, 5498, and

W-2G.

VOID CORRECTED

OMB No. 1545-0715

Form 1099-B

2000
Payers, Please Note—

To help make it easier for you to get only the information you

need to complete the Forms 1099, 1098, 5498, and W-2G

you file, we are now providing general and specific form

instructions as separate products. The new products you

should use for 2000 are the General Instructions for Forms

1099, 1098, 5498, and W-2G, which contains general

information concerning Form 1099-B and other forms in the

1099 series, and the separate specific instructions for each

information return you file. Specific information needed to

complete this form is given in the 2000 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. You can order those instructions and additional

forms by calling 1-800-TAX-FORM (1-800-829-3676). You

can also get forms and instructions from the IRS’s Internet

Web Site at www.irs.gov.

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

January 31, 2001.

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

2001. If you file electronically, the due date is April 2, 2001.

Caution: Because the IRS processes paper forms by

machine (optical character recognition equipment), you

cannot file with the IRS Forms 1096, 1098, 1099, or 5498

that you print from the IRS’s Internet Web Site.