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
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