Proceeds from Broker and Barter Exchange Transactions - Form 1099-B
A form 1099-B records all stock transactions and helps you report capital gains or losses to the IRS when you file your return.
Brokers and barter exchanges must file a 1099-B for every person
to whom they sell stocks, bonds, commodities, regulated futures contracts, foreign currency contracts, forward contracts, debt instruments, etc. for cash
who received cash, stock, or other property from a corporation that gained its stock in an acquisition of control or substantial change in capital structure
who exchanged property or services in a barter exchange
Every transaction requires its own Form 1099-B, except for those involving regulated futures or foreign currency contracts, which are reported in aggregate.
Furthermore, even if comprising a single transaction, covered securities with a short-term gain or loss, covered securities with a long-term gain or loss, and noncovered securities all must be reported on separate 1099-Bs.
Use the 1099-Bs you receive to aid you in filling out Form 8949 [Sales and Other Dispositions of Capital Assets] as well as Schedule D [Capital Gains and Losses].