Proceeds from Broker and Barter Exchange Transactions
File 1099-B Online
E-file 1099-B for proceeds from broker and barter exchange transactions settled during the 2026 tax year. TaxFormHero offers bulk import from Excel, secure IRS transmission, and a filing deadline of March 31, 2027. E-filing starts from $1.99 a form with no signup fee or ongoing subscription requirements.
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1099-B thresholds and deadlines by tax year
| Payments made in | General Form 1099-B threshold | E-file deadline |
|---|---|---|
| 2026 | Any sale through broker | March 31, 2027 Digital assets move to Form 1099-DA |
| 2025 | Any sale through broker | March 31, 2026 |
| 2024 and earlier | Any sale through broker | Check the deadline for that tax year Filing late or amending an older year |
There is no dollar threshold on this form: a sale through a broker is reportable whatever its size. The dates above are the e-filing deadline. Recipient copies run on their own date, February 15, which moves to February 16, 2027, because February 15 is Presidents' Day that year.
What's New on Form 1099-B for Tax Year 2026
The important change is what no longer goes on this form. The IRS reminds brokers that Form 1099-DA must be filed for digital asset sales in 2026. A disposal of crypto that would once have been reported here now belongs on its own form.
On the form itself, the payer and recipient address fields have been separated into individual entry boxes. Nothing you report changes, but a trade file that packed a whole address into one column now maps to several.
Boxes 1a through 16 are otherwise unchanged. Basis reporting, wash sales and the covered-security rules all work exactly as they did. For the rest of the catalogue, see our tax year 2026 changes page.
What is Form 1099-B?
Form 1099-B reports what a customer sold through you: capital assets, regulated futures and foreign currency contracts, section 1256 contracts, and property or services exchanged through a barter exchange.
It carries proceeds, and for a covered security it carries basis as well. The recipient uses it to complete Form 8949 and Schedule D.
There is no dollar threshold. A sale through a broker is reportable whatever its size.
Who needs to file Form 1099-B?
Brokers and barter exchanges file Form 1099-B for each person:
- For whom they sold stocks, commodities, debt instruments or other assets for cash.
- Who received cash, stock or other property from a corporation that the broker knows underwent an acquisition of control or a substantial change in capital structure.
- Who exchanged property or services through a barter exchange.
- A broker that also handled digital assets in 2026 files Form 1099-DA for those, separately from this form.
Note on recipient statement timing
Form 1099-B recipient copies are due February 15 rather than January 31, which gives brokers the extra fortnight a consolidated statement needs. For tax year 2026 that date is Presidents' Day, so the deadline moves to February 16, 2027.
Brokers reporting on a consolidated statement alongside Forms 1099-DIV, 1099-INT or 1099-OID may be able to extend it further. That is the broker's own election rather than a general extension, so check the date yours actually uses.
Tax year 2026 changes
What changed on Form 1099-B for tax year 2026
- Digital assets go on Form 1099‑DA, not here. The IRS reminder is explicit: brokers must file Form 1099‑DA for digital asset sales in 2026. A sale of crypto no longer belongs on the 1099‑B.
- The address fields were split. On the payer and recipient blocks the address is now separate entry boxes rather than one field. What you report does not change; how a trade file maps to it does.
- Boxes 1a to 16 are unchanged. No box was added, removed or renumbered. Basis reporting, wash sales and the covered-security rules all work exactly as they did.
Recipient copies are due February 16, 2027, not February 15 — see below. Captions throughout this page come from the IRS instructions for Form 1099‑B.
Why the recipient date is February 16
Most of the series furnishes by January 31. The 1099-B does not: its recipient deadline is February 15, which gives brokers the extra fortnight a consolidated statement needs.
For this season February 15, 2027, is the third Monday in February — Presidents’ Day. A deadline falling on a legal holiday moves to the next business day, so the date is Tuesday, February 16, 2027.
Brokers reporting on a consolidated statement alongside Forms 1099-DIV, 1099-INT or 1099-OID may be able to extend it further. That is the broker's own election, not a general extension, so check the date yours actually uses.
Form 1099-B box by box
| Box | What it holds |
|---|---|
| 1a | Description of property |
| 1b / 1c | Date acquired, and date sold or disposed |
| 1d | Proceeds |
| 1e | Cost or other basis |
| 1f | Accrued market discount |
| 1g | Wash sale loss disallowed |
| 2 | Type of gain or loss — short term, long term or ordinary |
| 3 | Check if the proceeds are from collectibles or from a QOF |
| 4 | Federal income tax withheld |
| 5 | Check if a noncovered security |
| 6 | Reported to the IRS — gross proceeds or net proceeds |
| 7 | Check if loss is not allowed based on the amount in box 1d |
| 8–11 | Regulated futures, foreign currency and section 1256 option contracts |
| 12 | Check if basis was reported to the IRS |
| 13 | Bartering |
| 14–16 | State information |
Boxes 5 and 12 are the pair that decides everything downstream. A noncovered security has no basis reporting obligation, so box 1e may be blank — and the recipient then has to supply it on their own return.
1099-B or 1099-DA?
| What was sold | Form |
|---|---|
| Stocks, bonds, mutual funds, commodities, debt instruments | 1099-B |
| Regulated futures, foreign currency and section 1256 contracts | 1099-B, boxes 8–11 |
| Property or services exchanged through a barter exchange | 1099-B, box 13 |
| Digital assets | 1099-DA |
This is the split worth checking before January. A broker that handled both kinds of asset in 2026 files two forms — see 1099-DA for the digital side.
1099-B Pricing
Volume pricing — each band charged at its own rate
| Volume band | Charged at | Price per form |
|---|---|---|
| First 150 | forms 1–150 | $1.99 |
| Next 350 | forms 151–500 | $0.99 |
| Next 500 | forms 501–1,000 | $0.60 |
| Beyond 1,000 | every form after | $0.45 |
What 1,500 1099-B forms actually costs
Optional add-ons
State Filing $0.99 / form
Direct filing for 41+ states. CFSF states are always free.
Print & Mail $1.69 / form
USPS first-class recipient copies from a SOC 2 audited facility.
E-Delivery $0.19 / form
Encrypted PDF copies emailed to your recipients.
TIN Matching $0.49 / check
Validate name/TIN pairs before filing to avoid penalties.
Included at no extra cost
- Direct IRS e-filing — no Form 1096 needed, it is a paper transmittal
- Free recipient PDF copies to download and share
- Bulk Excel/CSV import and built-in error validation
- CFSF state filing for participating states
- Secure storage of your filing data for 4 years
1099, 1098, W-2G, 5498 forms share this tier table. Volume tiers are counted per form type within a filing, so a large batch of 1099-B reaches the cheapest band on its own.
Estimate Your Filing CostFrequently Asked Questions: Filing 1099-B Online
Common questions about e-filing Form 1099-B with TaxFormHero. Still stuck? Contact our support team or browse the full FAQ page.
Deadline for Filing Form 1099-B (Tax Year 2026)
The recipient date is February 15, which is Presidents' Day in 2027, so it moves to February 16.
Filing 10 or more information returns in aggregate means e-filing is required, so the e-file date is the one that applies to most filers.
Reviewed by Nazrul Huda, MSA, IRS PTIN Holder · last reviewed
Sources: IRS, Instructions for Form 1099-B (2026) · IRS, General Instructions for Certain Information Returns