2027 Form 1099-B

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TREASURY/IRS AND OMB USE ONLY DRAFT

7979

VOID

CORRECTED

PAYER’S name

Applicable checkbox on Form 8949

OMB No. 1545-0715

2027
Street address

Form 1099-B

Room/suite no.

Proceeds From
Broker and
Barter Exchange
Transactions

1a Description of property (Example: 100 sh. XYZ Co.)
City/town

Telephone number

State/province

Country

PAYER’S TIN

RECIPIENT’S TIN

RECIPIENT’S name

Street address

1c Date sold or disposed

1d Proceeds

1e Cost or other basis

$

$

1f Accrued market discount

1g Wash sale loss disallowed

$

$

2 Short-term gain or loss

3 Check if proceeds from:

Apt. no.

Long-term gain or loss

Collectibles

Ordinary

QOF

4 Federal income tax withheld 5 Check if noncovered
security
6 Reported to IRS:

State/province

Country

ZIP/foreign code

Gross proceeds

7 Check if loss is not
allowed based on
amount in 1d

Net proceeds
Account number (see instructions)

2nd TIN not.

CUSIP number
14 State name

FATCA filing
requirement
15 State identification no. 16 State tax withheld

$
$
Form 1099-B Created 8/18/26

Cat. No. 14411V

8 Profit or (loss) realized in
2027 on closed contracts

9 Unrealized profit or (loss) on
open contracts—12/31/2026

$

$

10 Unrealized profit or (loss) on 11 Aggregate profit or (loss)
open contracts—12/31/2027
on contracts

$

$

12 Check if basis reported to
IRS

13 Bartering

www.irs.gov/Form1099B

$

Copy A

For
Internal Revenue
Service Center
For filing
information,
Privacy Act, and
Paperwork
Reduction Act
Notice, see the
General
Instructions for
Certain
Information
Returns.
www.irs.gov/Form1099

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

DRAFT — DO NOT FILE

$

City/town

DRAFT — DO NOT FILE

1b Date acquired
ZIP/foreign code

TREASURY/IRS AND OMB USE ONLY DRAFT
VOID

CORRECTED

Applicable checkbox on Form 8949

PAYER’S name

OMB No. 1545-0715

2027
Street address

Form 1099-B

Room/suite no.

Proceeds From
Broker and
Barter Exchange
Transactions

1a Description of property (Example: 100 sh. XYZ Co.)
City/town

Telephone number

State/province

Country

PAYER’S TIN

RECIPIENT’S TIN

RECIPIENT’S name

Street address

1c Date sold or disposed

1d Proceeds

1e Cost or other basis

$

$

1f Accrued market discount

1g Wash sale loss disallowed

$

$

2 Short-term gain or loss

3 If checked, proceeds from:

Apt. no.

Long-term gain or loss

Collectibles

Ordinary

QOF

Copy 1
For State Tax
Department

4 Federal income tax withheld 5 If checked, noncovered
security
6 Reported to IRS:

State/province

Country

ZIP/foreign code

Gross proceeds

7 If checked, loss is not
allowed based on
amount in 1d

Net proceeds
Account number (see instructions)
CUSIP number
14 State name

FATCA filing
requirement
15 State identification no. 16 State tax withheld

$
$
Form 1099-B

8 Profit or (loss) realized in
2027 on closed contracts

9 Unrealized profit or (loss) on
open contracts—12/31/2026

$

$

10 Unrealized profit or (loss) on 11 Aggregate profit or (loss)
open contracts—12/31/2027
on contracts

$

$

12 If checked, basis reported
to IRS

13 Bartering

www.irs.gov/Form1099B

$
Department of the Treasury - Internal Revenue Service

DRAFT — DO NOT FILE

$

City/town

DRAFT — DO NOT FILE

1b Date acquired
ZIP/foreign code

TREASURY/IRS AND OMB USE ONLY DRAFT
CORRECTED (if checked)

Applicable checkbox on Form 8949

PAYER’S name

OMB No. 1545-0715

2027
Street address

Form 1099-B

Room/suite no.

Proceeds From
Broker and
Barter Exchange
Transactions

1a Description of property (Example: 100 sh. XYZ Co.)
City/town

Telephone number

State/province

Country

PAYER’S TIN

RECIPIENT’S TIN

1b Date acquired

1c Date sold or disposed

1d Proceeds

1e Cost or other basis

$

$

1f Accrued market discount

1g Wash sale loss disallowed

$

$

ZIP/foreign code

RECIPIENT’S name

This is important tax
information and is
being furnished to
Ordinary
QOF
the IRS. If you are
4 Federal income tax withheld 5 If checked, noncovered
required to file a
security
return, a negligence
$
penalty or other
6 Reported to IRS:
7 If checked, loss is not
sanction may be
allowed based on
Gross proceeds
amount in 1d
imposed on you if
Net proceeds
this income is
8 Profit or (loss) realized in
9 Unrealized profit or (loss) on taxable and the IRS
2027 on closed contracts
open contracts—12/31/2026
determines that it
has not been
$
$
reported. Explore
10 Unrealized profit or (loss) on 11 Aggregate profit or (loss)
open contracts—12/31/2027
on contracts
options to file for
free at www.irs.gov/
$
$
FFForm.
12 If checked, basis reported 13 Bartering
2 Short-term gain or loss

3 If checked, proceeds from:

Long-term gain or loss

Street address

Apt. no.

State/province

Country

ZIP/foreign code

Account number (see instructions)
CUSIP number
14 State name

Form 1099-B

FATCA filing
requirement
15 State identification no. 16 State tax withheld

$
$
(Keep for your records)

to IRS

www.irs.gov/Form1099B

Collectibles

$
Department of the Treasury - Internal Revenue Service

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

City/town

Copy B
For Recipient

TREASURY/IRS AND OMB USE ONLY DRAFT
Future developments. For the latest information about any developments
related to Form 1099-B and its instructions, such as legislation enacted
after they were published, go to www.irs.gov/Form1099B.
Free File Program. Go to www.irs.gov/FFForm to see if you qualify for nocost online federal tax preparation, e-filing, and direct deposit or payment
options.
Brokers and barter exchanges must report proceeds from (and in some
cases, basis for) 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 1a.
Recipient’s taxpayer identification number (TIN). For your protection,
this form may show only the last 4 digits of your TIN (social security
number (SSN), individual taxpayer identification number (ITIN), adoption
taxpayer identification number (ATIN), or employer identification number
(EIN)). However, the issuer has reported your complete TIN to the IRS.
Account number. May show an account or other unique number the payer
assigned to distinguish your account.
CUSIP number. Shows the CUSIP (Committee on Uniform Security
Identification Procedures) number or other applicable identifying number.
FATCA filing requirement. If the FATCA filing requirement box is checked,
the payer is reporting on this Form 1099 to satisfy its account reporting
requirement under chapter 4 of the Internal Revenue Code. You may also
have a filing requirement. See the Instructions for Form 8938.
Applicable checkbox on Form 8949. Indicates where to report this
transaction on Form 8949 and Schedule D (Form 1040), and which
checkbox is applicable. See the instructions for your Schedule D (Form
1040) and/or Form 8949.

Box 1a. Shows a brief description of the item or service for which amounts
are being reported. For regulated futures contracts and forward contracts,
“RFC” or other appropriate description may be shown. For Section 1256
option contracts, “Section 1256 option” 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).
Box 1b. This box may be blank if box 5 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 1c. 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 8 through 11, no entry will be present.
Box 1d. Shows the cash proceeds, reduced by any commissions or
transfer taxes related to the sale, for transactions involving stocks, debt,
commodities, forward contracts, non-Section 1256 option contracts, or
securities futures 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 (FMV) 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 or non-Section 1256 option
contracts are shown in parentheses. This box does not include proceeds
from regulated futures contracts or Section 1256 option contracts. Report
this amount on Form 8949 or on Schedule D (Form 1040) (whichever is
applicable) as explained in the Instructions for Schedule D (Form 1040).
(Continued on the back of Copy 2.)

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

Instructions for Recipient

TREASURY/IRS AND OMB USE ONLY DRAFT
CORRECTED (if checked)

Applicable checkbox on Form 8949

PAYER’S name

OMB No. 1545-0715

2027
Street address

Form 1099-B

Room/suite no.

Proceeds From
Broker and
Barter Exchange
Transactions

1a Description of property (Example: 100 sh. XYZ Co.)
City/town

Telephone number

State/province

Country

PAYER’S TIN

RECIPIENT’S TIN

1b Date acquired

1c Date sold or disposed

1d Proceeds

1e Cost or other basis

$

$

ZIP/foreign code

1f Accrued market discount

$

RECIPIENT’S name

2 Short-term gain or loss
Street address

Apt. no.

Long-term gain or loss

Collectibles

Ordinary

QOF

4 Federal income tax withheld 5 If checked, noncovered
security
6 Reported to IRS:

State/province

Country

ZIP/foreign code

Gross proceeds

7 If checked, loss is not
allowed based on
amount in 1d

Net proceeds
Account number (see instructions)
CUSIP number
14 State name

FATCA filing
requirement
15 State identification no. 16 State tax withheld

$
$
Form 1099-B

8 Profit or (loss) realized in
2027 on closed contracts

9 Unrealized profit or (loss) on
open contracts—12/31/2026

$

$

10 Unrealized profit or (loss) on 11 Aggregate profit or (loss)
open contracts—12/31/2027
on contracts

$

$

12 If checked, basis reported
to IRS

13 Bartering

www.irs.gov/Form1099B

$
Department of the Treasury - Internal Revenue Service

DRAFT — DO NOT FILE

$

City/town

DRAFT — DO NOT FILE

Copy 2

To be filed with
1g Wash sale loss disallowed
recipient’s state
income tax return,
$
when required.
3 If checked, proceeds from:

TREASURY/IRS AND OMB USE ONLY DRAFT
Box 1e. Shows the cost or other basis of securities sold. If the securities
were acquired through the exercise of a noncompensatory option granted
or acquired on or after January 1, 2014, the basis has been adjusted to
reflect your option premium. If the securities were acquired through the
exercise of a noncompensatory option granted or acquired before January
1, 2014, your broker is permitted but not required to adjust the basis to
reflect your option premium. If the securities were acquired through the
exercise of a compensatory option, the basis has not been adjusted to
include any amount related to the option that was reported to you on a
Form W-2. If box 5 is checked, box 1e may be blank. See the Instructions
for Form 8949, the Instructions for Schedule D (Form 1040), or Pub. 550 for
details.
Box 1f. Shows the amount of accrued market discount. For details on
market discount, see the Schedule D (Form 1040) instructions, the
Instructions for Form 8949, and Pub. 550. If box 5 is checked, box 1f may
be blank.
Box 1g. Shows the amount of nondeductible loss in a wash sale
transaction. For details on wash sales, see the Schedule D (Form 1040)
instructions, the Instructions for Form 8949, and Pub. 550. If box 5 is
checked, box 1g may be blank.
Box 2. The short-term and long-term boxes pertain to short-term gain or
loss and long-term gain or loss. If the “Ordinary” box is checked, your
security may be subject to special rules. For example, gain on a contingent
payment debt instrument subject to the noncontingent bond method is
generally treated as ordinary interest income rather than as capital gain.
See the Instructions for Form 8949, Pub. 550, or Pub. 1212 for more
details on whether there are any special rules or adjustments that might
apply to your security. If box 5 is checked, box 2 may be blank.
Box 3. If checked, proceeds are from a transaction involving collectibles or
from a qualified opportunity fund (QOF). Investors with a 5-year investment
in a QOF that is a qualified rural opportunity fund may receive additional
benefits.
Box 4. Shows backup withholding. Generally, a payer must backup
withhold if you did not furnish your TIN 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. If checked, the securities sold were noncovered securities and
boxes 1b, 1e, 1f, 1g, and 2 may be blank. Generally, a noncovered security
means (a) stock purchased before 2011, (b) stock in most mutual funds

purchased before 2012, (c) stock purchased in or transferred to a divided
reinvestment plan before 2012, (d) debt acquired before 2014, (e) options
granted or acquired before 2014, and (f) securities futures contracts
executed before 2014.
Box 6. If the exercise of a noncompensatory option resulted in a sale of a
security, a checked “Net proceeds” box indicates whether the amount in
box 1d was adjusted for option premium.
Box 7. 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 1d. See the Form 8949 and Schedule D (Form 1040)
instructions. The broker should advise you of any losses on a separate
statement.
Regulated Futures Contracts, Foreign Currency Contracts, and
Section 1256 Option Contracts (Boxes 8 Through 11)
Box 8. Shows the profit or (loss) realized on regulated futures, foreign
currency, or Section 1256 option contracts closed during 2027.
Box 9. Shows any year-end adjustment to the profit or (loss) shown in box
8 due to open contracts on December 31, 2026.
Box 10. Shows the unrealized profit or (loss) on open contracts held in
your account on December 31, 2027. These are considered closed out as
of that date. This will become an adjustment reported as unrealized profit
or (loss) on open contracts—12/31/2027 in 2028.
Box 11. Boxes 8, 9, and 10 are all used to figure the aggregate profit or
(loss) on regulated futures, foreign currency, or Section 1256 option
contracts for the year. Include this amount on your 2027 Form 6781.
Box 12. If checked, the basis in box 1e has been reported to the IRS and
either the short-term or the long-term gain or loss box in box 2 will be
checked. If box 12 is checked on Form(s) 1099-B and NO adjustment is
required, see the instructions for your Schedule D (Form 1040) as you may
be able to report your transaction directly on Schedule D (Form 1040). If
the “Ordinary” box in box 2 is checked, an adjustment may be required.
Box 13. Shows the cash you received, the FMV of any property or services
you received, and the FMV of any trade credits or scrip credited to your
account by a barter exchange. See Pub. 525.
Boxes 14–16. Show state(s)/local income tax information.

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Instructions for Recipient (continued)