Form 1099-B, Proceeds From Broker Transactions Instructions

Enter the amount related to bartering transactions. This is the value of goods or services exchanged without using money.

Check this box if the basis of the security has been reported to the IRS.

Check this box if the basis has been reported to the IRS.

Check this box if there is a FATCA filing requirement for this transaction.

Indicate the applicable checkbox on Form 8949 that corresponds to this transaction.

Check this box if there is a FATCA filing requirement for this transaction.

Check this box if there is a FATCA filing requirement for this transaction.

Check this box if there is a FATCA filing requirement for this transaction.

Enter the amount of state tax that was withheld from the transaction proceeds.

Enter the total proceeds from the sale of the property. This is the amount received from the transaction.

Enter the cost or other basis of the property. This is the original value of the property for tax purposes.

Enter the amount of accrued market discount, if applicable. This is the discount that has accumulated over time.

Enter the amount of wash sale loss disallowed, if applicable. This is the loss that cannot be deducted due to wash sale rules.

Enter the amount of federal income tax withheld from the proceeds, if any.

Enter the profit or loss realized in 2025 from closed contracts. This is the financial result of contracts that were completed during the year.

Enter the unrealized profit or loss on open contracts as of December 31, 2024. This represents the potential gain or loss on contracts that are still open at the end of 2024.

Enter the unrealized profit or loss on open contracts as of December 31, 2025. This represents the potential gain or loss on contracts that are still open at the end of 2025.

Enter the aggregate profit or loss on all contracts. This is the total financial result from all contracts, both open and closed.

Enter the total proceeds from the sale or exchange of the property. This is the gross amount received before any deductions.

Enter the cost or other basis of the property. This is the original value of the property for tax purposes, usually the purchase price.

Enter the amount of any accrued market discount on the property. This is the increase in value of a bond or other debt instrument.

Enter the amount of any wash sale loss that is disallowed. A wash sale occurs when a security is sold at a loss and repurchased within 30 days.

Enter the amount of federal income tax withheld from the proceeds of the transaction.

Enter the profit or loss realized in 2025 from closed contracts.

Enter the unrealized profit or loss on open contracts as of December 31, 2024.

Enter the unrealized profit or loss on open contracts as of December 31, 2025.

Enter the aggregate profit or loss on all contracts.

Enter the amount related to bartering transactions.

Enter the total proceeds from the sale or exchange of the property.

Enter the cost or other basis of the property sold. This is the original value of the property for tax purposes.

Enter the amount of accrued market discount on the property, if applicable.

Enter the amount of wash sale loss disallowed, if applicable.

Enter the amount of federal income tax withheld from the proceeds.

Enter the profit or loss realized in 2025 from closed contracts.

Enter the unrealized profit or loss on open contracts as of December 31, 2024.

Enter the unrealized profit or loss on open contracts as of December 31, 2025.

Enter the aggregate profit or loss on all contracts.

Enter the total proceeds from the sale or exchange of the securities. This is the gross amount received.

Enter the cost or other basis of the securities sold. This is the original value of the securities for tax purposes.

Enter the amount of accrued market discount on the securities sold, if applicable.

Enter the amount of loss disallowed due to a wash sale. This occurs when securities are sold at a loss and repurchased within a short period.

Enter the profit or loss realized in 2025 from closed contracts. This is the financial result of contracts that were completed in 2025.

Enter the unrealized profit or loss on open contracts as of December 31, 2024. This represents potential gains or losses on contracts that are still open at the end of 2024.

Enter the unrealized profit or loss on open contracts as of December 31, 2025. This represents potential gains or losses on contracts that are still open at the end of 2025.

Enter the aggregate profit or loss on all contracts. This is the total financial result from all contracts, both open and closed.

Indicate whether this is the original form or a corrected version. Check the box if this is a corrected form.

Check this box if the form is a corrected version of a previously submitted form.

Check this box if this copy of the form is void and should not be used for reporting purposes.

Check this box if this form is a corrected version of a previously submitted form.

Check this box if the information on this form is a correction of a previously submitted form.

Check this box if the form is a corrected version of a previously filed form.

Check this box if the loss from the transaction is not allowed based on the amount reported in field 1d.

Check this box if the loss is not allowed based on the amount reported in field 1d.

Enter the full name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone number of the payer.

Enter the Taxpayer Identification Number (TIN) of the payer. This should be a 9-digit number.

Check this box if a second TIN is not available.

Enter the payer's full name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone number.

Enter the payer's Taxpayer Identification Number (TIN). This should be a valid TIN, up to 11 characters long.

Enter the payer's full name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone number.

Enter the payer's Taxpayer Identification Number (TIN). This should be a 9-digit number.

Provide the payer's full name, complete address, and telephone number.

Enter the Taxpayer Identification Number (TIN) of the payer, which can be up to 11 characters long.

Check this box if the proceeds are from the sale of collectibles, such as art, antiques, or coins.

Check this box if the proceeds are from a Qualified Opportunity Fund (QOF) investment.

Check this box if the proceeds are from the sale of collectibles, such as art, antiques, or coins.

Check this box if the proceeds are from a Qualified Opportunity Fund (QOF) investment.

Check this box if the proceeds are from collectibles.

Check this box if the proceeds are from a Qualified Opportunity Fund (QOF).

Enter the Taxpayer Identification Number (TIN) of the recipient. This should be a 9-digit number.

Enter the full name of the recipient.

Enter the street address of the recipient, including apartment number if applicable.

Enter the city or town, state or province, country, and ZIP or foreign postal code of the recipient.

Enter the recipient's Taxpayer Identification Number (TIN). This should be a valid TIN, up to 11 characters long.

Enter the full name of the recipient of the transaction.

Enter the street address of the recipient, including apartment number if applicable.

Enter the city or town, state or province, country, and ZIP or foreign postal code of the recipient.

Enter the recipient's Taxpayer Identification Number (TIN). This should be a 9-digit number.

Enter the full name of the recipient of the transaction.

Enter the street address of the recipient, including apartment number if applicable.

Enter the city or town, state or province, country, and ZIP or foreign postal code of the recipient.

Enter the Taxpayer Identification Number (TIN) of the recipient, which can be up to 11 characters long.

Provide the full name of the recipient.

Enter the street address of the recipient, including apartment number if applicable.

Provide the city, state or province, country, and ZIP or foreign postal code of the recipient.

Check this box if the gross proceeds from the transaction are reported to the IRS.

Check this box if the security involved in the transaction is a noncovered security, meaning it is not subject to cost basis reporting to the IRS.

Check this box if the security sold is a noncovered security.

Check this box if the security sold is a noncovered security, meaning its cost basis is not reported to the IRS.

Enter the name of the state for which this part of the form is applicable. This is used for state tax reporting purposes.

Enter the name of the second state for which this part of the form is applicable, if needed. This is used for state tax reporting purposes.

Enter the state identification number. This is a unique number assigned by the state for tax reporting purposes.

Enter the name of the first state involved in the transaction.

Enter the name of the second state involved in the transaction, if applicable.

Enter the state identification number for the transaction.

Enter the name of the first state involved in the transaction.

Enter the name of the second state involved in the transaction, if applicable.

Enter the state identification number for the first state.

Enter the state identification number for the second state, if applicable.

Enter the state identification number associated with the transaction. This is typically assigned by the state tax authority.

Enter the amount of state tax withheld from the transaction. This should be the total amount withheld for state tax purposes.

Enter the amount of state tax withheld from the transaction. This should be the total amount withheld for state tax purposes.

Enter the state identification number associated with the transaction. This is typically provided by the state tax department.

Enter the amount of state tax withheld from the transaction. This should be the total amount withheld for state tax purposes.

Enter the amount of state tax withheld from the transaction. This should be the total amount withheld for state tax purposes.

Enter the amount of state tax withheld for the first state.

Enter the name of the first state involved in the transaction for state tax purposes.

Enter the name of the second state involved in the transaction for state tax purposes, if applicable.

Enter the state identification number for the first state involved in the transaction.

Enter the state identification number for the second state involved in the transaction, if applicable.

Enter the amount of state tax withheld for the first state involved in the transaction.

Enter the amount of state tax that was withheld from the proceeds of the transaction. This is the tax amount that has been deducted by the state from the total proceeds reported in this form.

Enter the amount of federal income tax withheld from the proceeds, if any.

Enter the account number associated with the transaction, as per the instructions.

Enter the CUSIP number for the security involved in the transaction.

Enter the applicable checkbox code from Form 8949 that corresponds to this transaction.

Enter a description of the property sold, such as the number of shares and the company name (e.g., '100 sh. X Y Z Co.').

Enter the date when the property was acquired. Use the format MM/DD/YYYY.

Enter the date when the property was sold or disposed of. Use the format MM/DD/YYYY.

Enter the account number associated with the transaction. Refer to the form instructions for more details. Maximum length is 45 characters.

Enter the CUSIP number for the security involved in the transaction.

Indicate the applicable checkbox on Form 8949 that corresponds to the transaction being reported. This is used to categorize the type of transaction for tax reporting purposes.

Provide a description of the property sold or exchanged, such as the number of shares and the company name (e.g., '100 sh. X Y Z Co.').

Enter the date when the property was acquired. Use the format MM/DD/YYYY.

Enter the date when the property was sold or disposed of. Use the format MM/DD/YYYY.

Check this box if the security involved in the transaction is a noncovered security, meaning its cost basis is not reported to the IRS.

Check this box if the gross proceeds from the transaction have been reported to the IRS.

Check this box if the net proceeds from the transaction have been reported to the IRS.

Check this box if a loss is not allowed based on the amount reported in field 1d.

Check this box if the basis of the security has been reported to the IRS.

Enter the account number associated with the transaction. Refer to the instructions for more details.

Enter the CUSIP number for the security involved in the transaction.

Enter the applicable checkbox code from Form 8949 that corresponds to this transaction.

Enter a description of the property sold, such as the number of shares and the company name (e.g., '100 sh. X Y Z Co.').

Enter the date when the property was acquired. Use the format MM/DD/YYYY.

Enter the date when the property was sold or disposed of. Use the format MM/DD/YYYY.

Enter the amount related to bartering transactions.

Enter the account number associated with the transaction, as per the instructions. This can be up to 45 characters long.

Provide the CUSIP number, which identifies the financial security involved in the transaction.

Describe the property involved in the transaction, such as '100 sh. XYZ Co.'.

Enter the date when the property was acquired.

Enter the date when the securities were sold or otherwise disposed of. Use the format MM/DD/YYYY.

Indicate whether the net proceeds from the transaction are reported. Check the box if applicable.

Check this box if the loss is not allowed based on the amount reported in field 1d.

Check this box if the basis of the transaction has been reported to the IRS.

Enter the amount related to bartering transactions. This is the value of goods or services exchanged without using money.

Check this box if the gross proceeds from the transaction have been reported to the IRS.

Check this box if the net proceeds from the transaction have been reported to the IRS.

Indicate whether the gross proceeds from the transaction have been reported to the IRS by checking this box.

Indicate whether the net proceeds from the transaction have been reported to the IRS by checking this box.

Check this box if the transaction resulted in a short-term gain or loss. Short-term refers to assets held for one year or less.

Check this box if the transaction resulted in a long-term gain or loss. Long-term refers to assets held for more than one year.

Check this box if the transaction resulted in an ordinary gain or loss. This applies to certain types of property.

Check this box if the transaction resulted in a short-term gain or loss. Short-term refers to assets held for one year or less.

Check this box if the transaction resulted in a long-term gain or loss. Long-term refers to assets held for more than one year.

Check this box if the transaction resulted in an ordinary gain or loss. Ordinary gains or losses are not capital gains or losses.

Check this box if the proceeds are from the sale of collectibles, such as art, antiques, or coins.

Check this box if the proceeds are from a Qualified Opportunity Fund (QOF) investment.

Check this box if the transaction resulted in a short-term gain or loss.

Check this box if the transaction resulted in a long-term gain or loss.

Check this box if the transaction resulted in an ordinary gain or loss.

Check this box if the transaction resulted in a short-term gain or loss. Short-term refers to securities held for one year or less.

Check this box if the transaction resulted in a long-term gain or loss. Long-term refers to securities held for more than one year.

Check this box if the transaction resulted in an ordinary gain or loss, which is not classified as short-term or long-term.