Federal housing law
Form 1099-B — Proceeds From Broker and Barter Exchange Transactions
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Jurisdiction
- United States
Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f1099b--2025.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
Attention:¶
Copy A of this form is provided for informational purposes only. Copy A appears in red, similar to the official IRS form. The official printed version of Copy A of this IRS form is scannable, but the online version of it, printed from this website, is not. Do not print and file copy A downloaded from this website; a penalty may be imposed for filing with the IRS information return forms that can’t be scanned. See part O in the current General Instructions for Certain Information Returns, available at IRS.gov/Form1099, for more information about penalties.
Please note that Copy B and other copies of this form, which appear in black, may be downloaded and printed and used to satisfy the requirement to provide the information to the recipient.
If you have 10 or more information returns to file, you may be required to file e-file. Go to IRS.gov/InfoReturn for e-file options.
If you have fewer than 10 information returns to file, we strongly encourage you to e-file. If you want to file them on paper, you can place an order for the official IRS information returns, which include a scannable Copy A for filing with the IRS and all other applicable copies of the form, at IRS.gov/EmployerForms. We’ll mail you the forms you request and their instructions, as well as any publications you may order.
See Publications 1141, 1167, and 1179 for more information about printing these forms.
Proceeds From
Broker and Barter Exchange
Transactions
Copy A
For Internal Revenue
Service Center
For filing information, Privacy Act, and
Paperwork Reduction Act Notice, see the
General Instructions for
Certain Information
Returns .
| 7979 VOID CORREC | CTED | |||||||
|---|---|---|---|---|---|---|---|---|
| PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no. |
PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no. |
PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no. |
PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no. |
PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no. |
PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no. |
Applicable checkbox on Form 8949 | Applicable checkbox on Form 8949 | Form1099-B 2025 OMB No. 1545-0715 |
| PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no. |
PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no. |
PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no. |
PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no. |
PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no. |
PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no. |
1b Date acquired | 1c Date sold or disposed | 1c Date sold or disposed |
| PAYER’S TIN | PAYER’S TIN | RECIPIENT’S TIN | RECIPIENT’S TIN | RECIPIENT’S TIN | RECIPIENT’S TIN | 1dProceeds $ |
1eCost or other basis $ |
1eCost or other basis $ |
| PAYER’S TIN | PAYER’S TIN | RECIPIENT’S TIN | RECIPIENT’S TIN | RECIPIENT’S TIN | RECIPIENT’S TIN | 1fAccrued market discount $ |
1gWash sale loss disallowed $ |
1gWash sale loss disallowed $ |
| RECIPIENT’S name | RECIPIENT’S name | RECIPIENT’S name | RECIPIENT’S name | RECIPIENT’S name | RECIPIENT’S name | 2Short-term gain or loss Long-term gain or loss Ordinary |
3Check if proceeds from: Collectibles QOF |
3Check if proceeds from: Collectibles QOF |
| Street address (including apt. no.) | Street address (including apt. no.) | Street address (including apt. no.) | Street address (including apt. no.) | Street address (including apt. no.) | Street address (including apt. no.) | 4Federal income tax withheld $ |
5Check if noncovered security |
5Check if noncovered security |
| Street address (including apt. no.) | Street address (including apt. no.) | Street address (including apt. no.) | Street address (including apt. no.) | Street address (including apt. no.) | Street address (including apt. no.) | 6Reported to IRS: Gross proceeds Net proceeds |
7Check if loss is not allowed based on amount in 1d |
7Check if loss is not allowed based on amount in 1d |
| City or town, state or province, country, and ZIP or foreign postal code | ||||||||
| City or town, state or province, country, and ZIP or foreign postal code | City or town, state or province, country, and ZIP or foreign postal code | City or town, state or province, country, and ZIP or foreign postal code | City or town, state or province, country, and ZIP or foreign postal code | City or town, state or province, country, and ZIP or foreign postal code | City or town, state or province, country, and ZIP or foreign postal code | 8Profit or (loss) realized in 2025 on closed contracts $ |
9Unrealized profit or (loss) on open contracts—12/31/2024 $ |
9Unrealized profit or (loss) on open contracts—12/31/2024 $ |
| Account number (see instructions) | Account number (see instructions) | Account number (see instructions) | Account number (see instructions) | Account number (see instructions) | 2nd TIN not. | 2nd TIN not. | 2nd TIN not. | 2nd TIN not. |
| CUSIP number | CUSIP number | CUSIP number | CUSIP number | FATCA filing requirement |
FATCA filing requirement |
10Unrealized profit or (loss) on open contracts—12/31/2025 $ |
11Aggregate profit or (loss) on contracts $ |
11Aggregate profit or (loss) on contracts $ |
| 14State name | 15State identification no. | 15State identification no. | 16State tax withheld $ |
16State tax withheld $ |
16State tax withheld $ |
16State tax withheld $ |
16State tax withheld $ |
16State tax withheld $ |
| 14State name | 15State identification no. | 15State identification no. | 16State tax withheld $ |
16State tax withheld $ |
16State tax withheld $ |
12Check if basis reported to IRS |
13Bartering $ |
13Bartering $ |
| $ | $ | $ | $ | $ | $ |
Form 1099-B Cat. No. 14411V www.irs.gov/Form1099B Department of the Treasury - Internal Revenue Service Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page
Cat. No. 14411V
Department of the Treasury - Internal Revenue Service
VOID CORRECTED
Broker and Barter Exchange
Proceeds From
Transactions
Copy 1 For State Tax
Department
| PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no. |
Applicable checkbox on Form 8949 | OMB No. 1545-0715 2025 1099-B Form |
|||||
|---|---|---|---|---|---|---|---|
| PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no. |
PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no. |
PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no. |
PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no. |
PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no. |
1b Date acquired | 1c Date sold or disposed | 1c Date sold or disposed |
| PAYER’S TIN | PAYER’S TIN | RECIPIENT’S TIN | RECIPIENT’S TIN | RECIPIENT’S TIN | 1dProceeds $ |
1eCost or other basis $ |
1eCost or other basis $ |
| PAYER’S TIN | PAYER’S TIN | RECIPIENT’S TIN | RECIPIENT’S TIN | RECIPIENT’S TIN | 1fAccrued market discount $ |
1gWash sale loss disallowed $ |
1gWash sale loss disallowed $ |
| RECIPIENT’S name | RECIPIENT’S name | RECIPIENT’S name | RECIPIENT’S name | RECIPIENT’S name | 2Short-term gain or loss Long-term gain or loss Ordinary |
3If checked, proceeds from: Collectibles QOF |
3If checked, proceeds from: Collectibles QOF |
| Street address (including apt. no.) | Street address (including apt. no.) | Street address (including apt. no.) | Street address (including apt. no.) | Street address (including apt. no.) | 4Federal income tax withheld $ |
5If checked, noncovered security |
5If checked, noncovered security |
| Street address (including apt. no.) | Street address (including apt. no.) | Street address (including apt. no.) | Street address (including apt. no.) | Street address (including apt. no.) | 6Reported to IRS: Gross proceeds Net proceeds |
7If checked, loss is not allowed based on amount in 1d |
7If checked, loss is not allowed based on amount in 1d |
| City or town, state or province, country, and ZIP or foreign postal code | |||||||
| City or town, state or province, country, and ZIP or foreign postal code | City or town, state or province, country, and ZIP or foreign postal code | City or town, state or province, country, and ZIP or foreign postal code | City or town, state or province, country, and ZIP or foreign postal code | City or town, state or province, country, and ZIP or foreign postal code | 8Profit or (loss) realized in 2025 on closed contracts $ |
9Unrealized profit or (loss) on open contracts—12/31/2024 $ |
9Unrealized profit or (loss) on open contracts—12/31/2024 $ |
| Account number (see instructions) | Account number (see instructions) | Account number (see instructions) | Account number (see instructions) | Account number (see instructions) | Account number (see instructions) | Account number (see instructions) | Account number (see instructions) |
| CUSIP number | CUSIP number | CUSIP number | CUSIP number | FATCA filing requirement |
10Unrealized profit or (loss) on open contracts—12/31/2025 $ |
11Aggregate profit or (loss) on contracts $ |
11Aggregate profit or (loss) on contracts $ |
| 14State name | **15 **State identification no. | **15 **State identification no. | 16State tax withheld $ |
16State tax withheld $ |
16State tax withheld $ |
16State tax withheld $ |
16State tax withheld $ |
| 14State name | **15 **State identification no. | **15 **State identification no. | 16State tax withheld $ |
16State tax withheld $ |
12If checked, basis reported to IRS |
13Bartering $ |
13Bartering $ |
| $ | $ | $ | $ | $ |
Form 1099-B www.irs.gov/Form1099B
Department of the Treasury - Internal Revenue Service
CORRECTED (if checked)
Proceeds From
Broker and Barter Exchange
Transactions
Copy B For Recipient
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.
| PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no. |
Applicable checkbox on Form 8949 | OMB No. 1545-0715 2025 1099-B Form |
|||||
|---|---|---|---|---|---|---|---|
| PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no. |
PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no. |
PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no. |
PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no. |
PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no. |
1b Date acquired | 1c Date sold or disposed | 1c Date sold or disposed |
| PAYER’S TIN | PAYER’S TIN | RECIPIENT’S TIN | RECIPIENT’S TIN | RECIPIENT’S TIN | 1dProceeds $ |
1eCost or other basis $ |
1eCost or other basis $ |
| PAYER’S TIN | PAYER’S TIN | RECIPIENT’S TIN | RECIPIENT’S TIN | RECIPIENT’S TIN | 1fAccrued market discount $ |
1gWash sale loss disallowed $ |
1gWash sale loss disallowed $ |
| RECIPIENT’S name | RECIPIENT’S name | RECIPIENT’S name | RECIPIENT’S name | RECIPIENT’S name | 2Short-term gain or loss Long-term gain or loss Ordinary |
3If checked, proceeds from: Collectibles QOF |
3If checked, proceeds from: Collectibles QOF |
| Street address (including apt. no.) | Street address (including apt. no.) | Street address (including apt. no.) | Street address (including apt. no.) | Street address (including apt. no.) | 4Federal income tax withheld $ |
5If checked, noncovered security |
5If checked, noncovered security |
| Street address (including apt. no.) | Street address (including apt. no.) | Street address (including apt. no.) | Street address (including apt. no.) | Street address (including apt. no.) | 6Reported to IRS: Gross proceeds Net proceeds |
**7 ** If checked, loss is not allowed based on amount in 1d |
**7 ** If checked, loss is not allowed based on amount in 1d |
| City or town, state or province, country, and ZIP or foreign postal code | |||||||
| City or town, state or province, country, and ZIP or foreign postal code | City or town, state or province, country, and ZIP or foreign postal code | City or town, state or province, country, and ZIP or foreign postal code | City or town, state or province, country, and ZIP or foreign postal code | City or town, state or province, country, and ZIP or foreign postal code | 8Profit or (loss) realized in 2025 on closed contracts $ |
9Unrealized profit or (loss) on open contracts—12/31/2024 $ |
9Unrealized profit or (loss) on open contracts—12/31/2024 $ |
| Account number (see instructions) | Account number (see instructions) | Account number (see instructions) | Account number (see instructions) | Account number (see instructions) | Account number (see instructions) | Account number (see instructions) | Account number (see instructions) |
| CUSIP number | CUSIP number | CUSIP number | CUSIP number | FATCA filing requirement |
10Unrealized profit or (loss) on open contracts—12/31/2025 $ |
11Aggregate profit or (loss) on contracts $ |
11Aggregate profit or (loss) on contracts $ |
| 14State name | **15 **State identification no. | **15 **State identification no. | 16State tax withheld $ |
16State tax withheld $ |
16State tax withheld $ |
16State tax withheld $ |
16State tax withheld $ |
| 14State name | **15 **State identification no. | **15 **State identification no. | 16State tax withheld $ |
16State tax withheld $ |
12If checked, basis reported to IRS |
13Bartering $ |
13Bartering $ |
| $ | $ | $ | $ | $ |
Form 1099-B (Keep for your records) www.irs.gov/Form1099B
Department of the Treasury - Internal Revenue Service
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. )
CORRECTED (if checked)
Proceeds From
Broker and Barter Exchange
Transactions
Copy 2 To be filed with recipient’s state income tax return,
when required.
| PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no. |
Applicable checkbox on Form 8949 | OMB No. 1545-0715 2025 1099-B Form |
|||||
|---|---|---|---|---|---|---|---|
| PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no. |
PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no. |
PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no. |
PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no. |
PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no. |
1b Date acquired | 1c Date sold or disposed | 1c Date sold or disposed |
| PAYER’S TIN | PAYER’S TIN | RECIPIENT’S TIN | RECIPIENT’S TIN | RECIPIENT’S TIN | 1dProceeds $ |
1eCost or other basis $ |
1eCost or other basis $ |
| PAYER’S TIN | PAYER’S TIN | RECIPIENT’S TIN | RECIPIENT’S TIN | RECIPIENT’S TIN | 1fAccrued market discount $ |
1gWash sale loss disallowed $ |
1gWash sale loss disallowed $ |
| RECIPIENT’S name | RECIPIENT’S name | RECIPIENT’S name | RECIPIENT’S name | RECIPIENT’S name | 2Short-term gain or loss Long-term gain or loss Ordinary |
3If checked, proceeds from: Collectibles QOF |
3If checked, proceeds from: Collectibles QOF |
| Street address (including apt. no.) | Street address (including apt. no.) | Street address (including apt. no.) | Street address (including apt. no.) | Street address (including apt. no.) | 4Federal income tax withheld $ |
5If checked, noncovered security |
5If checked, noncovered security |
| Street address (including apt. no.) | Street address (including apt. no.) | Street address (including apt. no.) | Street address (including apt. no.) | Street address (including apt. no.) | 6Reported to IRS: Gross proceeds Net proceeds |
7If checked, loss is not allowed based on amount in 1d |
7If checked, loss is not allowed based on amount in 1d |
| City or town, state or province, country, and ZIP or foreign postal code | |||||||
| City or town, state or province, country, and ZIP or foreign postal code | City or town, state or province, country, and ZIP or foreign postal code | City or town, state or province, country, and ZIP or foreign postal code | City or town, state or province, country, and ZIP or foreign postal code | City or town, state or province, country, and ZIP or foreign postal code | 8Profit or (loss) realized in 2025 on closed contracts $ |
9Unrealized profit or (loss) on open contracts—12/31/2024 $ |
9Unrealized profit or (loss) on open contracts—12/31/2024 $ |
| Account number (see instructions) | Account number (see instructions) | Account number (see instructions) | Account number (see instructions) | Account number (see instructions) | Account number (see instructions) | Account number (see instructions) | Account number (see instructions) |
| CUSIP number | CUSIP number | CUSIP number | CUSIP number | FATCA filing requirement |
10Unrealized profit or (loss) on open contracts—12/31/2025 $ |
11Aggregate profit or (loss) on contracts $ |
11Aggregate profit or (loss) on contracts $ |
| 14State name | 15State identification no. | 15State identification no. | 16State tax withheld $ |
16State tax withheld $ |
16State tax withheld $ |
16State tax withheld $ |
16State tax withheld $ |
| 14State name | 15State identification no. | 15State identification no. | 16State tax withheld $ |
16State tax withheld $ |
12If checked, basis reported to IRS |
13Bartering $ |
13Bartering $ |
| $ | $ | $ | $ | $ |
Form 1099-B www.irs.gov/Form1099B
Department of the Treasury - Internal Revenue Service
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 2025. Box 9. Shows any year-end adjustment to the profit or (loss) shown in box 8 due to open contracts on December 31, 2024. Box 10. Shows the unrealized profit or (loss) on open contracts held in your account on December 31, 2025. These are considered closed out as of that date. This will become an adjustment reported as unrealized profit or (loss) on open contracts—12/31/2025 in 2026. 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 2025 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.