Form 1099-B

What is Form 1099-B?

Form 1099-B reports proceeds and other transaction information from broker and barter exchange transactions. For securities transactions, it may include basis and holding-period information. For certain regulated futures, foreign-currency contracts, and Section 1256 option contracts, boxes 8 through 11 report realized, unrealized, and aggregate profit or loss amounts.

Who files Form 1099-B

Form 1099-B is generally filed by brokers and barter exchanges for reportable sales or exchanges. Certain QOFs and certain corporate-control or capital-structure transactions have additional reporting rules. Follow the official IRS instructions for exceptions and special cases.

Which year of Form 1099-B to use

Form 1099-B is an annual-revision form; the current revision is 2026 and the prior-year revision is 2025. The button on this page opens the 2025 revision. To open the 2026 revision or an earlier year, use the “Show form versions” link near the top of this page or the Form Versions list below.

Choose the Form 1099-B for the calendar year you are reporting. If you file on paper, use a prior-year form only for prior-year information, and do not use a later-year form for current-year information.

How recipients use Form 1099-B

For applicable securities transactions, recipients generally use Form 1099-B information together with their own records to report transactions on Form 8949 and Schedule D. Qualifying transactions may be reported directly on Schedule D without Form 8949. Different reporting rules apply to contract amounts in boxes 8 through 11.

Deadlines

Brokers generally furnish Form 1099-B recipient statements by February 15 of the following year. If the date falls on a weekend or legal holiday, the due date moves to the next business day. Filers required to submit 10 or more information returns in aggregate generally must e-file; a hardship waiver may be requested on Form 8508.

How to fill out Form 1099-B

Step 1: Click the “Fill this form” button to open the fillable blank in the editor.
Step 2: Provide the payer’s information (name, address, contact details) in the upper left box.
Step 3: Enter the payer’s and the recipient’s TINs in the section below.
Step 4: Include the recipient’s data (name, address, account number) in the left column.
Step 5: Enter the required data in each box, following the official IRS instructions linked below.
Step 6: Once you complete the form, click Download (on a narrow screen the editor shows a Done button instead) to save or print it.

Before you print

Do not print and file the downloaded Copy A with the IRS; it is not scannable. Use e-file, or order official scannable forms if paper filing is permitted. Copy B is for the recipient. Copy 1 is for a state tax department when required, and Copy 2 is for the recipient's state income tax return when required.

Organizations that work with Form 1099-B

• Brokerage companies;
• barter exchange firms.

Official IRS form and instructions

• About Form 1099-B (irs.gov)
• Instructions for Form 1099-B (irs.gov)

Source: IRS (irs.gov), Form 1099-B (2025/2026 revisions), Instructions for Form 1099-B (2026), Publication 1099 (2026). Reviewed September 2026.