1099-B
Business & Finance abbreviation · Tax
| Stands for | Proceeds From Broker and Barter Exchange Transactions (IRS Form 1099-B) |
|---|---|
| Categories | Business & Finance |
1099-B stands for Proceeds From Broker and Barter Exchange Transactions (IRS Form 1099-B), a tax abbreviation.
Brokerage statement listing each sale of stocks, bonds, mutual funds and options during the year, with proceeds, dates, cost basis when known, and whether each result is short-term or long-term. Taxpayers carry the data to Form 8949 and Schedule D.
Example: My 1099-B ran to 14 pages because of all the options trades.
Usage notes
Usually bundled with the 1099-DIV and 1099-INT into a "consolidated 1099" mailed by mid-February. Brokers must report basis for "covered" securities bought after the rules phased in from 2011; for older "noncovered" shares the investor must supply it. Wash-sale adjustments appear in column 1g. Digital asset sales moved to the separate Form 1099-DA starting with 2025 transactions.
Related abbreviations
More tax abbreviations
- 1065 – U.S. Return of Partnership Income (IRS Form 1065)
- 1095-A – Health Insurance Marketplace Statement (IRS Form 1095-A)
- 1098 – Mortgage Interest Statement (IRS Form 1098)
- 1098-E – Student Loan Interest Statement (IRS Form 1098-E)
- 1098-T – Tuition Statement (IRS Form 1098-T)
- 1099 – IRS Form 1099 information return series
- 1099-DA – Digital Asset Proceeds From Broker Transactions (IRS Form 1099-DA)
- 1099-DIV – Dividends and Distributions (IRS Form 1099-DIV)
- 1099-G – Certain Government Payments (IRS Form 1099-G)
- 1099-INT – Interest Income (IRS Form 1099-INT)
- 1099-K – Payment Card and Third Party Network Transactions (IRS Form 1099-K)
- 1099-MISC – Miscellaneous Information (IRS Form 1099-MISC)