A broker or barter exchange must file this form for each person: For whom, they sold stocks, commodities, regulated futures contracts, foreign currency contracts, forward contracts, debt instruments, options, securities futures contracts, etc., for cash, Who received cash, stock, or other property from a corporation that the broker knows or has reason to know has had its stock acquired in an acquisition of control or had a substantial change in capital structure reportable on Form 8806, or Who exchanged property or services through a barter exchange. Current Revision Form 1099-B PDF Instructions for Form 1099-B (Print Version PDF) Recent Developments Correction to the 2017 and 2018 Instructions for Form 1099-B, Box 9 "Unrealized Profit or (Loss) on Open Contracts" -- 21-JUN-2018 Other Items You May Find Useful All Form 1099-B Revisions About General Instructions for Certain Information Returns Online Ordering for Information Returns and Employer Returns About Publication 542, Corporations About Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G PDF Other Current Products Related About General Instructions for Certain Information Returns About Form 1099-CAP, Changes in Corporate Control and Capital Structure About Form 1099-MISC, Miscellaneous Information About Form 8806, Information Return for Acquisition of Control or Substantial Change in Capital Structure About Form 8949, Sales and other Dispositions of Capital Assets About Form 8937, Report of Organizational Actions Affecting Basis of Securities About Instructions for the Requester of Forms W–8 BEN, W–8 BEN–E, W–8 ECI, W–8 EXP, and W–8 IMY About Form W-9, Request for Taxpayer Identification Number and Certification About Schedule D (Form 1040), Capital Gains and Losses
