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Form 1099B--2025: 1099-B
Form 1099‑B reports gross proceeds from broker‑ and barter‑exchange transactions. Use it for each sale of stocks, bonds, commodities, or other capital assets that a payor (usually a broker) disbursed to a taxpayer in the tax year.
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IRS Form 1099B--2025 - 1099-B
Form 1099‑B reports gross proceeds from broker‑ and barter‑exchange transactions. Use it for each sale of stocks, bonds, commodities, or other capital assets that a payor (usually a broker) disbursed to a taxpayer in the tax year.
Risk Radar
Scan points- 1A single typo can cause an IRS adjustment that delays the taxpayer’s refund.
- 2Transposed numbers in proceeds or basis
- 3Missing or incorrect cost‑basis information
- 4Wrong tax year on the form
- 5Failing to include all sales in one filing
Plain English
When you sell a security, the broker sends you a 1099‑B showing how much money you got and the cost basis. The IRS uses that form to verify your capital‑gain or loss calculations on your return.
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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What this form is for
- Use when you paid a broker or barter exchange $600+ in proceeds.
- Do not use for personal sales of a personal residence (use Form 8949).
- Check Form 1099‑INT if the transaction was interest‑only, not a capital sale.
Form selector
Use this form or another form?
Sale of personal residence
Capital‑gain reporting differs
✓ Verify ownership period
Dividend distribution
Not a sale of asset
✓ Use dividend form
Crypto exchange payout
Different reporting rules
✓ Confirm exchange’s filing method
Deadline or filing window
The payer must send the recipient copy by January 31, 2026. The IRS copy is due February 28, 2026 for paper filings or March 31, 2026 for electronic filings. Late filing may incur $50‑$280 per form penalties.
- —Gross proceeds | sum of all sales amounts | Total proceeds | Verify against broker statements
Checklist
What you need before filling it out
Seller name & TIN
Form W‑9 or account statement · Broker account records
Asset description
Trade confirmation · Brokerage trade ticket
Date of sale
Trade confirmation · Brokerage statement
Gross proceeds
Settlement statement · Brokerage report
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.
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Fillable formOpen in Editor->Form 1099‑B for tax year 2025 is released and available on IRS.gov. No revisions have been announced as of the latest edition date.
What changed or needs a fresh check
- Edition date: 2025, checked 2025‑02‑01
- Fee: No filing fee for paper or electronic submission
- Mailing address: IRS Service Center for 1099 series, see instructions
- Electronic filing: Required if filing ≥250 forms
- Paper filing deadline: February 28, 2026
- Electronic filing deadline: March 31, 2026
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