1099-B

What is Form 1099-B?

Form 1099-B is an IRS tax form used to report dispositions of capital assets, regulated futures contracts, foreign currency contracts, and securities futures that individuals have sold through a broker or barter exchange.

Individuals who sold stock or other securities through a broker are required to report and may receive a Form 1099-B.

Who Will Receive Form 1099-B?

You should receive Form 1099-B if:

• You sold assets such as stocks, bonds, or mutual funds through a broker or barter exchange.
• This form helps you report the proceeds from these sales on your tax return.

Who needs to file Form 1099-B?

Brokers or barter exchanges must file Form 1099-B for each person:

• For whom they sold various assets (e.g., stocks, commodities, debt instruments) for cash.
• Who received cash, stock, or other property from a corporation that underwent an acquisition of control or a substantial change in capital structure.
• Who exchanged property or services through a barter exchange.

Note on recipient statement timing

Brokers reporting on a consolidated statement (alongside Forms 1099-DIV, 1099-INT, or 1099-OID) may automatically extend the recipient copy due date to February 17, 2026, for the prior filing season, and to the equivalent extended date each following season. Check with your broker for the exact date they use.