Form 1099-B 2012 1099-B 2012 Proceeds From Broker and Barter Exchange transactions

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7979

VOID

CORRECTED

PAYER'S name, street address, city, state, ZIP code, and telephone no.

1a Date of sale or exchange

OMB No. 1545-0715

2012

1b Date of acquisition
1c Type of gain or loss

Form 1099-B

Short-term
Long-term
2a Stocks, bonds, etc.
PAYER'S federal identification number

RECIPIENT'S identification number

1d Stock or other symbol

Reported
to IRS

}

Gross proceeds
Gross proceeds less
commissions and
option premiums

$
3 Cost or other basis

$

RECIPIENT'S name

5 Wash sale loss disallowed

Proceeds From
Broker and
Barter Exchange
Transactions

$
6 Check if:

7 Bartering

a

Noncovered security

b

Basis reported to IRS

$
8 Description

City, state, and ZIP code

Account number (see instructions)

2nd TIN not.

9 Profit or (loss) realized in
2012 on closed contracts

$
$
Form 1099-B

Cat. No. 14411V

Copy A
For
Internal Revenue
Service Center
File with Form 1096.
For Privacy Act and
Paperwork Reduction
Act Notice, see the
2012 General
Instructions for Certain
Information Returns.

10 Unrealized profit or (loss) on 13 State
open contracts—12/31/2011

$

14 State identification no.

11 Unrealized profit or (loss) on 12 Aggregate profit or (loss) on
open contracts—12/31/2012
contracts

CUSIP number

2b Check if loss not
allowed based on
amount in box 2a

4 Federal income tax withheld

$
Street address (including apt. no.)

1e Quantity sold

$

15 State tax withheld

$
Department of the Treasury - Internal Revenue Service

Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page

CORRECTED (if checked)
1a Date of sale or exchange

PAYER'S name, street address, city, state, ZIP code, and telephone no.

OMB No. 1545-0715

2012

1b Date of acquisition
1c Type of gain or loss

Form 1099-B

Short-term
Long-term
2a Stocks, bonds, etc.
PAYER'S federal identification number

RECIPIENT'S identification number

1d Stock or other symbol

Reported
to IRS

$
3 Cost or other basis

$

RECIPIENT'S name

5 Wash sale loss disallowed

Proceeds From
Broker and
Barter Exchange
Transactions

}

Sales price
Sales price less
commissions and
option premiums

For Recipient

6 Checked if:
a

Noncovered security

b

Basis reported to IRS

$

Account number (see instructions)

8 Description

2nd TIN not.

9 Profit or (loss) realized in
2012 on closed contracts

$
CUSIP number

(keep for your records)

This is important tax
information and is
being furnished to the
Internal Revenue
Service. If you are
required to file a return,
a negligence penalty or
other sanction may be
imposed on you if this
income is taxable and
the IRS determines that
it has not been
reported.

10 Unrealized profit or (loss) on 13 State
open contracts—12/31/2011

$

14 State identification no.

11 Unrealized profit or (loss) on 12 Aggregate profit or (loss) on
open contracts—12/31/2012
contracts

$
Form 1099-B

Copy B

$

7 Bartering

City, state, and ZIP code

2b If box checked, loss
based on amount
in 2a is not allowed

4 Federal income tax withheld

$
Street address (including apt. no.)

1e Quantity sold

$

15 State tax withheld

$
Department of the Treasury - Internal Revenue Service

Instructions for Recipient
Brokers and barter exchanges must report proceeds from transactions to you
and the IRS on Form 1099-B. Reporting is also required when your broker
knows or has reason to know that a corporation in which you own stock has had
a reportable change in control or capital structure. You may be required to
recognize gain from the receipt of cash, stock, or other property that was
exchanged for the corporation’s stock. If your broker reported this type of
transaction to you, the corporation is identified in box 8.
Recipient's identification number. For your protection, this form may show
only the last four digits of your social security number (SSN), individual taxpayer
identification number (ITIN), or adoption taxpayer identification number (ATIN).
However, the issuer has reported your complete identification number to the IRS
and, where applicable, to state and/or local governments.
Account number. May show an account or other unique number the payer
assigned to distinguish your account.
CUSIP number. For broker transactions, may show the CUSIP (Committee on
Uniform Security Identification Procedures) number of the item reported.
Box 1a. Shows the trade date of the sale or exchange. For short sales, the date
shown is the date the security was delivered to close the short sale. For
aggregate reporting in boxes 9 through 12, no entry will be present.
Box 1b. This box may be blank if box 6a is checked or if the securities sold were
acquired on a variety of dates. For short sales, the date shown is the date you
acquired the security delivered to close the short sale.
Box 2a. Shows the aggregate cash proceeds from transactions involving
stocks, bonds, other debt obligations, commodities, or forward contracts. May
show the proceeds from the disposition of your interest(s) in a widely held fixed
investment trust. May also show the aggregate amount of cash and the fair
market value of any stock or other property received in a reportable change in
control or capital structure arising from the corporate transfer of property to a
foreign corporation. Losses on forward contracts are shown in parentheses. This
box does not include proceeds from regulated futures contracts. The broker
must indicate whether the sales price or the sales price less commissions
(including transfer taxes) and option premiums was reported to the IRS. Report
this amount on Form 8949 as explained in the instructions for Schedule D
(Form 1040).
Box 2b. If checked, you cannot take a loss on your tax return based on gross
proceeds from a reportable change in control or capital structure reported in
box 2a. Do not report this loss on Form 8949 or Schedule D. The broker should
advise you of any losses on a separate statement.

Box 3. Shows the cost or other basis of securities sold. If box 6a is checked,
box 3 may be blank. See the Schedule D (Form 1040) instructions or Pub. 550
for details about basis.
Box 4. Shows backup withholding. Generally, a payer must backup withhold if
you did not furnish your taxpayer identification number to the payer. See Form
W-9 for information on backup withholding. Include this amount on your income
tax return as tax withheld.
Box 5. Shows the amount of nondeductible loss in a wash sale transaction. For
details on wash sales, see the Schedule D (Form 1040) instructions and Pub.
550.
Box 6a. If checked, the securities sold were noncovered securities and boxes
1b, 1c, 3, and 5 may be blank. Generally, a noncovered security means: a
security other than stock; stock purchased before 2011; stock in most mutual
funds and other regulated investment companies purchased before 2012; and
stock purchased in or transferred to a dividend reinvestment plan before 2012.
Box 6b. If checked, the basis in box 3 has been reported to the IRS.
Box 7. Shows the cash you received, the fair market value of any property or
services you received, and the fair market value of any trade credits or scrip
credited to your account by a barter exchange. See Pub. 525.
Box 8. Shows a brief description of the item or service for which the proceeds
or bartering income is being reported. For regulated futures contracts and
forward contracts, “RFC” or other appropriate description may be shown. For a
corporation that had a reportable change in control or capital structure, this box
may show the class of stock as C (common), P (preferred), or O (other).

Regulated Futures Contracts (Boxes 9 Through 12):
Box 9. Shows the profit or (loss) realized on regulated futures or foreign
currency contracts closed during 2012.
Box 10. Shows any year-end adjustment to the profit or (loss) shown in box 9
due to open contracts on December 31, 2011.
Box 11. Shows the unrealized profit or (loss) on open contracts held in your
account on December 31, 2012. These are considered sold as of that date. This
will become an adjustment reported in box 10 in 2013.
Box 12. Boxes 9, 10, and 11 are all used to figure the aggregate profit or (loss)
on regulated futures or foreign currency contracts for the year. Include this
amount on your 2012 Form 6781.
Boxes 13-15. Shows state income tax withheld.

VOID

CORRECTED

PAYER'S name, street address, city, state, ZIP code, and telephone no.

1a Date of sale or exchange

OMB No. 1545-0715

2012

1b Date of acquisition
1c Type of gain or loss

Form 1099-B

Short-term
Long-term
2a Stocks, bonds, etc.
PAYER'S federal identification number

RECIPIENT'S identification number

1d Stock or other symbol

Reported
to IRS

}

Gross proceeds
Gross proceeds less
commissions and
option premiums

$
3 Cost or other basis

$

RECIPIENT'S name

5 Wash sale loss disallowed

Proceeds From
Broker and
Barter Exchange
Transactions

For Payer

6 Check if:
a

Noncovered security

b

Basis reported to IRS

$

Account number (see instructions)

8 Description

2nd TIN not.

9 Profit or (loss) realized in
2012 on closed contracts

$
CUSIP number

For Privacy Act
and Paperwork
Reduction Act
Notice, see the
2012 General
Instructions for
Certain Information
Returns.

10 Unrealized profit or (loss) on 13 State
open contracts—12/31/2011

$

14 State identification no.

11 Unrealized profit or (loss) on 12 Aggregate profit or (loss) on
open contracts—12/31/2012
contracts

$
Form 1099-B

Copy C

$

7 Bartering

City, state, and ZIP code

2b Check if loss not
allowed based on
amount in box 2a

4 Federal income tax withheld

$
Street address (including apt. no.)

1e Quantity sold

$

15 State tax withheld

$
Department of the Treasury - Internal Revenue Service

Instructions for Payer
General and specific form instructions are provided as
separate products. The products you should use to
complete Form 1099-B are the 2012 General
Instructions for Certain Information Returns and the
2012 Instructions for Form 1099-B. A chart in the
general instructions gives a quick guide to which form
must be filed to report a particular payment. To order
these instructions and additional forms, visit IRS.gov or
call 1-800-TAX-FORM (1-800-829-3676).
Caution: Because paper forms are scanned during
processing, you cannot file with the IRS Forms 1096,
1097, 1098, 1099, 3921, 3922, or 5498 that you print
from the IRS website.
Due dates. Furnish Copy B of this form to the recipient
by February 15, 2013.
File Copy A of this form with the IRS by February 28,
2013. If you file electronically, the due date is April 1,
2013. To file electronically, you must have software that

generates a file according to the specifications in Pub.
1220, Specifications for Filing Forms 1097, 1098, 1099,
3921, 3922, 5498, 8935, and W-2G Electronically. The
IRS does not provide a fill-in form option.
Foreign recipient. If the recipient of the proceeds is a
nonresident alien, you may have to withhold federal
income tax and file Form 1042-S, Foreign Person’s U.S.
Source Income Subject to Withholding. See the
Instructions for Form 1042-S and Pub. 515, Withholding
of Tax on Nonresident Aliens and Foreign Entities.
Need help? If you have questions about reporting on
Form 1099-B, call the information reporting customer
service site toll free at 1-866-455-7438 or 304-263-8700
(not toll free). For TTY/TDD equipment, call
304-579-4827 (not toll free). The hours of operation are
Monday through Friday from 8:30 a.m. to 4:30 p.m.,
Eastern time.