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Form 1099B--2025: 1099-B
IRS Form 1099-B is used to report sales of investment assets and is filed by issuers. If an issuer does not file, they must post the return on their primary public website for 10 years.
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IRS Form 1099B--2025 - 1099-B
IRS Form 1099-B is used to report sales of investment assets and is filed by issuers. If an issuer does not file, they must post the return on their primary public website for 10 years.
Risk Radar
Scan points- 1Do not truncate a Filer's TIN on any form; the full number must be entered.
- 2Failing to report each disposition on a separate Form 1099-B, even if multiple sales occurred.
- 3Not checking Box 5 when reporting the sale of a noncovered security.
- 4Leaving Box 1e blank when required basis information is available for an asset sold.
- 5Failing to report accrued qualified stated interest on bonds in Box 1e instead of Form 1099-INT.
Plain English
This form tells the IRS about investments that were sold during a year. It reports details like what was sold, how much it sold for, and the original cost of those assets. Issuers use this to report these sales to the government.
Submission Date
- Filing date: 2026-02-19 19:53:45
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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Glossary Terms
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What this form is for
- Use this form when a broker or barter exchange reports proceeds from asset dispositions in 2025, unless another exception applies.
- Do not use this form when reporting the sale of a digital asset that is also a security (dual classification asset) if you should generally file Form 1099-DA instead.
- Check Form 1099-DA instead when certain dispositions of digital assets held by a widely held fixed investment trust (WHFIT) must be reported.
Form selector
Use this form or another form?
You are reporting basis for a QOF investment
This indicates the proceeds came from a Qualified Opportunity Fund.
✓ Check if you report this on Form 1099-B.
The transaction involves collectibles or is otherwise reported in Box 3
If Box 5 is checked and Box 3 is checked, Box 2 might not have a value listed.
✓ Confirm the relationship between Boxes 3 and 5.
You are reporting gains/losses from an Ordinary disposition
This suggests an adjustment may be required when filing with Schedule D (Form 1040).
✓ Review instructions for your Schedule D based on this check.
Deadline or filing window
The filing obligation generally relates to the calendar year of the sale. If a customer notifies the issuer of proceeds by January 15 of the following year, this deadline may be extended, but it cannot extend beyond the due date for filing Form 1099-B.
Checklist
What you need before filling it out
Box 1e (Cost or other basis)
The cost or other basis of a QOF investment · Form 1099-B, Box 1e
Box 3 Check
Indication of transaction type · Form 1099-B, Box 3
Box 4 (Backup Withholding)
The amount of backup withholding withheld · Form 1099-B, Box 4
Box 5 Check
Indication of security type · Form 1099-B, Box 5
Box 13 (Total Proceeds)
Cash received + FMV of property/services + FMV of trade credits · Form 1099-B, Box 13
Box 2 Check ('Ordinary')
Indication that an adjustment may be required · Form 1099-B, Box 2
Before you submit
- 1Complete all boxes as appropriate based on the nature of the interest disposed.
- 2Check the QOF box in Box 3 for all dispositions involving Qualified Opportunity Fund investments.
- 3Verify that if Box 5 is checked, Boxes 1b, 1e, 1f, 1g, and 2 may be blank.
- 4Ensure Box 1e reports cost or other basis if the QOF investment is stock.
- 5If you received cash for stock acquired in an acquisition of control, confirm this report does not require a second Form 1099-B if the cash is reported elsewhere.
- 6Confirm that if Box 12 is checked and NO adjustment is required, your transaction may be reported directly on Schedule D (Form 1040).
- 7Verify that Box 13 includes the FMV of any trade credits or scrip credited by a barter exchange.
How to file this form
- 1Complete all boxes on Form 1099-B, ensuring specific instructions for brokers or barter exchanges are followed.
- 2Check relevant boxes in Box 3 to indicate if the proceeds involve collectibles or a Qualified Opportunity Fund (QOF).
- 3Report backup withholding amounts in Box 4 if applicable and ensure your TIN was not furnished to the payer.
- 4Review whether an adjustment is required by checking the 'Ordinary' box in Box 2, which dictates Schedule D reporting requirements.
- 5Calculate and report the total proceeds (cash + FMV of property/services + trade credits) in Box 13.
- 6Sign the Form 1099-B before sending it to ensure proper documentation.
Known limitations
- 1A disposition does not need to be reported if it is a short sale entered into after 2010 and no backup withholding exists, unless the customer delivers a security to satisfy the obligation.
- 2Issuers are not required to file Form 1099-B for a customer who is an TIP.
- 3The reporting exceptions under Brokers and Barter Exchanges do not apply to dispositions of interests in a QOF.
- 4If a QOF is neither a broker nor a barter exchange, but the issuer does not know that a broker or barter exchange reported a disposition of an interest in the QOF, then specific fields (Box 1a/1b) must be completed according to instructions.
Field map
Compact field-by-field guide
Payer Info
1 items
Identifying information of the business or person making the payment.
Recipient Info
1 items
Identifying information of the person or entity receiving the payment.
Amounts
1 items
The payment amount subject to reporting for the applicable box category.
Withholding
1 items
Backup withholding amount if applicable.
Signatures
1 items
Name and phone number of the person to contact about this return.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is 20/25, and instructions direct users to IRS.gov/Form1099B for the latest information regarding developments related to Form 1099-B.
What changed or needs a fresh check
- Edition date — confirm the revision reads 20/25.
- Mailing address — Not stated in the official source.
- Signature — Not explicitly required on the form, but signing before sending is recommended.
- Form Number — confirm the return header reads Form 1099-B.
Quick Facts
Downloads
After you file
- 1Keep a copy of the filed Form 1099-B.
- 2If reporting a sale on Form 1099-B, use the current edition (20/25).
- 3If a transfer statement indicates a security is a covered security, furnish a corrected Form 1099-B within 30 days of receiving that statement.
- 4If you transferred the security, furnish a corrected transfer statement within 15 days of receiving a transfer statement indicating it is a covered security.
- 5If Box 5 (Noncovered Security) is checked on Form 1099-B, and boxes 1b, 1e, 1f, 1g, and 2 are completed, the issuer is not subject to penalties under sections 6721 or 6722 for errors in those boxes.
- 6If Box 5 is not checked, the issuer is subject to penalties under sections 6721 and 6722 for failure to report boxes 1b, 1e, 1f, 1g, and 2 correctly.
Sources
- SRCInstructions p.1 — A disposition includes any disposition of the investment (whether or not the disposition is for consideration), including by gift or inheritance.
- SRCInstructions p.1 — Report each disposition on a separate Form 1099-B, regardless of how many dispositions any one person has made in the calendar year.
- SRCInstructions p.2 — Do not report a short sale entered into after 2010 until the year a customer delivers a security to satisfy the short sale obligation, unless there is backup withholding.
- SRCInstructions p.3 — Issuers are also not required to file Form 1099-B for a customer who is an TIP.
- SRCInstructions p.7 — You must file a corrected Form 1099-B within 30 days of receiving a transfer statement indicating that the security is a covered security.
- SRCInstructions p.7 — If you receive a transfer statement more than 18 months after furnishing your transfer statement, you do not have to furnish a corrected transfer statement.
- SRCInstructions p.12 — Box 5 allows checking if reporting the sale of a noncovered security; if checked, boxes 1b, 1e, 1f, 1g, and 2 are optional/can be left blank.
- SRCForm p.7 — Box 1f shows the amount of accrued market discount, which has details in Schedule D (Form 1040), Instructions for Form 8949, and Pub. 550.
Common confusion points
When must I file a corrected Form 1099-B?
You must file it within 30 days of receiving a transfer statement indicating the security is covered.
→ Check if you received the statement more than 3 years after filing the original.
Do I have to furnish a corrected transfer statement?
Yes, if you transferred the security, but you are exempt if you receive the statement more than 18 months after you furnished your own transfer statement.
→ Confirm the timing relative to when *you* acted on the transfer.
What happens if I check Box 5 (Noncovered Security)?
If checked, boxes 1b, 1e, 1f, 1g, and 2 are optional/can be left blank, and you don't need to check box 12.
→ Verify that checking Box 5 allows for the omission of those specific detail boxes.
Do I have to fill out all the details (Boxes 1b, 1e, 1f, 1g, 2) if I check Box 5?
No, you do not have to complete them; however, choosing to complete them ensures you are protected from penalties under sections 6721 or 6722.
→ Ensure that checking Box 5 doesn't automatically mean all other detail boxes must be blank.
What does a 'disposition' include?
It includes any disposition of the investment, whether it is for consideration (sale) or not (gift or inheritance).
→ Remember to report every single disposition on a separate Form 1099-B.
Is there an exception if I don't know about another broker reporting something?
If you are a QOF that isn't a broker/barter exchange and don't know it was reported, you must complete the form according to instructions for those specific items/boxes.
→ This applies specifically when dealing with interests in a Qualified Opportunity Fund (QOF).
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Use Form 8937 for more information regarding transfer statements.
Questions about IRS Form 1099B--2025
What is IRS Form 1099B--2025 used for?
This form tells the IRS about investments that were sold during a year. It reports details like what was sold, how much it sold for, and the original cost of those assets. Issuers use this to report these sales to the government.
Who must file IRS Form 1099B--2025?
Issuers must file Form 1099-B with the IRS. This applies to entities that are not a broker or barter exchange when reporting dispositions of interests in a QOF.
What information does IRS Form 1099B--2025 require?
The form collects details about investment sales, including specific information on Box 1a (asset descriptions), Box 1b (details for QOF interests), Box 1e (cost or other basis), and the reported proceeds in Box 1d. It also tracks if a security is noncovered via Box 5.
When is IRS Form 1099B--2025 due?
The filing requirement applies based on calendar year dispositions, but there is an extension possibility regarding notification of sale by January 15 of the following year for certain cases.
Where do I file IRS Form 1099B--2025?
A filer files Form 1099-B with the IRS. If an issuer posts the return publicly, they may electronically sign it from their primary public website.
How do I complete IRS Form 1099B--2025?
First, the issuer must take into account all information reported on any statement furnished to them. Then, the filer completes the required boxes, such as entering basis in Box 1e if applicable. Finally, the return is signed by an individual who identifies themselves before being sent to the IRS.
What happens if IRS Form 1099B--2025 is filed incorrectly?
If a filer fails to report boxes 1b, 1e, 1f, 1g, and 2 correctly without checking Box 5, they are subject to penalties under sections 6721 and 6722.
When must I file a corrected Form 1099-B?
You must file it within 30 days of receiving a transfer statement indicating the security is covered. Check if you received the statement more than 3 years after filing the original.
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