Internal Revenue Service (IRS) · United States (federal)
Form 1099-B: Proceeds From Broker and Barter Exchange Transactions
Current revision: 2026 (checked on irs.gov, Oct 28, 2026)
Fill in IRS Form 1099-B (2026) for broker and barter proceeds, or read the one you got: boxes 1a–16 and where each goes on Form 8949 and Schedule D.
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Form
1099-B
- Issued by
- Internal Revenue Service (IRS)
- Applies in
- United States (federal)
- Edition
- 2026
Official source
PDFBetter is not affiliated with, endorsed by or acting for Internal Revenue Service (IRS). We open the form from irs.gov, and you fill it in our editor. Check the issuer's instructions before you file.
What it is
What Form 1099-B is for
Form 1099-B reports sales of stocks, bonds, options and other securities that a broker handled, and trades made through a barter exchange. The broker or exchange files it with the IRS and sends a copy to the customer, who uses it for Form 8949 and Schedule D. The PDF on irs.gov is the 2026 edition, for sales made in 2026; recipient copies are due February 16, 2027. Sales of crypto and other digital assets go on the new Form 1099-DA instead.
Form 1099-B deadlines, 2027 filing season
Copy B to customers (February 15 is a federal holiday in 2027) Source: irs.gov
Paper Copy A with Form 1096 to the IRS Source: irs.gov
E-filed 1099-B to the IRS through IRIS Source: irs.gov
Recipients report the sales on Form 8949 and Schedule D with their 2026 return Source: irs.gov
Dates already move past weekends and DC holidays, as the IRS rule says. Checked against irs.gov on October 28, 2026. See the full 2027 tax calendar.
Fill it here
From irs.gov to your filled copy
- 1
Fetched from irs.gov
The agency's own, current PDF — not a retyped copy.
- 2
Opens in the editor
Fillable fields work as they are; on a flat page you type with text boxes.
- 3
Your filled copy
Download, print, sign or send it — the original stays untouched.
Who files it
- Brokers that sold stocks, bonds, options, commodities or futures for a customer in 2026
- Barter exchanges, unless they had fewer than 100 transactions during the year
- Qualified opportunity funds reporting a disposition of an interest that no broker reported
- Investors who received a 1099-B and must report the sales on their 2026 return
What you need
- Your name, address, phone and TIN as the payer
- The customer's name, address and TIN from Form W-9 (or the right Form W-8 for a foreign customer)
- For each sale: description, CUSIP, date acquired, date sold, proceeds and cost basis
- Wash sale losses disallowed, accrued market discount and any backup withholding
- Whether each sale is short or long term and whether basis is reported to the IRS
- As a recipient: every 1099-B you got and your own basis records for noncovered securities
Line by line
How to fill out Form 1099-B
- 1
Payer and recipient
Enter your name, address, phone and TIN, then the customer's details. The 2026 form splits the addresses into separate boxes. Use the account number box to tell several forms for the same person apart.
- 2
Applicable checkbox on Form 8949
Enter code A or D when basis is reported to the IRS (short or long term), B or E when it isn't, or X if the holding period is unknown. Leave it blank if you use boxes 8–11.
- 3
Boxes 1a–1c — Property and dates
Describe the property, for example “100 sh. XYZ Co.”, then the date acquired and the trade date of the sale. Box 1b may be blank for a noncovered security or shares bought on various dates.
- 4
Boxes 1d–1g — Proceeds and basis
Enter proceeds, cost or other basis, accrued market discount and any wash sale loss disallowed. Box 6 tells the recipient whether box 1d is gross or net of commissions.
- 5
Boxes 2–7 — Character and flags
Mark short-term, long-term or ordinary in box 2, collectibles or QOF in box 3, backup withholding in box 4, a noncovered security in box 5, and box 7 if a loss isn't allowed based on box 1d.
- 6
Boxes 8–11 — Section 1256 contracts
Brokers report regulated futures, foreign currency and Section 1256 option contracts in aggregate here. If you complete these boxes, fill in no other numbered box except 1a and, if needed, 4.
- 7
Boxes 12–16 — Basis flag, barter and state
Check box 12 if basis is reported to the IRS, enter barter exchange amounts in box 13, and use boxes 14–16 for state information. Then print Copy B for the customer.
- 8
If you received one
Sales with code A or D and no adjustments can go straight on Schedule D, line 1a or 8a. Everything else goes on Form 8949 with box A, B, D or E checked, and the totals carry to Schedule D.
Common Form 1099-B mistakes
- Printing Copy A from the irs.gov PDF and mailing it; the IRS says that copy can't be scanned and a penalty may apply.
- Reporting a crypto or other digital asset sale on Form 1099-B; for 2026 those sales generally go on Form 1099-DA.
- Entering the wrong Form 8949 code, which points the recipient to the wrong box on Form 8949 or line of Schedule D.
- Filling in other boxes next to boxes 8–11; with aggregate contract reporting only box 1a and box 4 are allowed.
Where to send it
Furnish Copy B to the customer by February 16, 2027 (February 15 is Washington's Birthday); it can be part of a consolidated statement. File with the IRS by March 1, 2027 on paper or March 31, 2027 electronically. At 10 or more information returns in total you must e-file, and from the 2027 filing season IRIS is the IRS's only intake system for information returns (https://www.irs.gov/filing/e-file-information-returns-with-iris); apply early for an IRIS Transmitter Control Code. Paper filers use the official scannable Copy A from IRS.gov/EmployerForms with a hand-signed Form 1096, mailed to the address on Form 1096 for their state. If you received a 1099-B, don't mail it anywhere; keep it with your records.
Filing rules change. Confirm the address or portal on irs.gov before you send.
Form 1099-B: questions people ask
Which year is this Form 1099-B for?
It's the 2026 edition, for sales made in calendar year 2026 and filed in early 2027. The IRS issues Form 1099-B every year, so don't use it for 2025 sales.
I received a 1099-B. Where does it go on my return?
Look at the “Applicable checkbox on Form 8949” code. Code A or D sales with correct basis and no adjustments can go directly on Schedule D (line 1a or 8a); the rest go on Form 8949 with the matching box checked, and the totals carry to Schedule D.
Why is box 1e (cost basis) blank?
If box 5 is checked, the sale was of a noncovered security and the broker doesn't have to report your basis. You still report the sale; figure basis from your own records and use Form 8949 with box B or E checked.
Where are my crypto sales?
Starting with 2026 sales, brokers report digital asset sales on Form 1099-DA, Digital Asset Proceeds From Broker Transactions, not on Form 1099-B.
Why does my copy show only the last four digits of my SSN?
The IRS allows brokers to truncate your TIN on the copy they send you. They still report your full TIN to the IRS.
Can I print Copy A from this PDF and mail it to the IRS?
No. The IRS says Copy A in this PDF is for information only: the official printed Copy A is scannable, but a copy printed from the website is not, and a penalty may be imposed for filing forms it can't scan. E-file through IRIS or order official forms at IRS.gov/EmployerForms; the black recipient copies printed from the PDF are fine.
Do I need an account to fill in Form 1099-B in PDFBetter?
No. You can fill in the recipient copies without an account; downloading the finished PDF needs a free account. PDFBetter doesn't e-file with the IRS, so file Copy A through IRIS or on the official red form.