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Copy A of this form is provided for informational purposes only. Copy A appears in red, 
similar to the official IRS form. The official printed version of Copy A of this IRS form is 
scannable, but the online version of it, printed from this website, is not. Do not print and file 
copy A downloaded from this website; a penalty may be imposed for filing with the IRS 
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information about penalties.

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forms.

               7979                      VOID            CORRECTED
PAYER’S name, street address, city or town, state or province, country, ZIP Applicable checkbox on Form 8949          OMB No. 1545-0715          Proceeds From 
or foreign postal code, and telephone no.
                                                                                                                                                 Broker and 
                                                                                                                          2023                   Barter Exchange 
                                                                                                                          Form 1099-B            Transactions
                                                                            1a Description of property (Example: 100 sh. XYZ Co.)

                                                                            1b Date acquired                   1c  Date sold or disposed

PAYER’S TIN                              RECIPIENT’S TIN                    1d Proceeds                        1e  Cost or other basis           Copy A
                                                                            $                                  $
                                                                            1f Accrued market discount         1g Wash sale loss disallowed      For 
                                                                            $                                  $                                 Internal Revenue 
RECIPIENT’S name                                                            2   Short-term gain or loss        3  Check if proceeds from:        Service Center 
                                                                                Long-term gain or loss             Collectibles                  File with Form 1096.
                                                                                Ordinary                           QOF
Street address (including apt. no.)                                         4  Federal income tax withheld     5  Check if noncovered       
                                                                                                                  security
                                                                            $
                                                                            6  Reported to IRS:                7  Check if loss is not allowed   For Privacy Act 
City or town, state or province, country, and ZIP or foreign postal code        Gross proceeds                    based on amount in 1d          and Paperwork 
                                                                                Net proceeds                                                     Reduction Act 
                                                                            8  Profit or (loss) realized in    9  Unrealized profit or (loss) on Notice, see the 
                                                                                2023 on closed contracts          open contracts—12/31/2022      2023 General 
Account number (see instructions)                        2nd TIN not.                                                                            Instructions for 
                                                                            $                                  $                                 Certain 
CUSIP number                                      FATCA filing              10  Unrealized profit or (loss) on 11  Aggregate profit or (loss)    Information 
                                                  requirement                   open contracts—12/31/2023          on contracts                  Returns.
14  State name   15  State identification no. 16  State tax withheld        $                                  $
                                         $                                  12  Check if basis reported to     13  Bartering
                                                                                IRS
                                         $                                                                     $
Form 1099-B                         Cat. No. 14411V                             www.irs.gov/Form1099B           Department of the Treasury - Internal Revenue Service
Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page

                                         VOID            CORRECTED
PAYER’S name, street address, city or town, state or province, country, ZIP Applicable checkbox on Form 8949          OMB No. 1545-0715             Proceeds From 
or foreign postal code, and telephone no.
                                                                                                                                                    Broker and 
                                                                                                                          2023                      Barter Exchange 
                                                                                                                          Form 1099-B               Transactions
                                                                            1a Description of property (Example: 100 sh. XYZ Co.)

                                                                            1b Date acquired                   1c Date sold or disposed

PAYER’S TIN                              RECIPIENT’S TIN                    1d Proceeds                        1e Cost or other basis               Copy 1
                                                                            $                                  $                                    For State Tax 
                                                                            1f  Accrued market discount        1g Wash sale loss disallowed         Department
                                                                            $                                  $
RECIPIENT’S name                                                            2   Short-term gain or loss        3    If checked, proceeds from:
                                                                                Long-term gain or loss             Collectibles
                                                                                Ordinary                           QOF
Street address (including apt. no.)                                         4  Federal income tax withheld     5    If checked, noncovered       
                                                                                                                  security
                                                                            $
                                                                            6  Reported to IRS:                7    If checked, loss is not allowed 
City or town, state or province, country, and ZIP or foreign postal code        Gross proceeds                    based on amount in 1d
                                                                                Net proceeds
                                                                            8  Profit or (loss) realized in    9  Unrealized profit or (loss) on 
Account number (see instructions)                                              2023 on closed contracts           open contracts—12/31/2022
                                                                            $                                  $
CUSIP number                                      FATCA filing              10  Unrealized profit or (loss) on 11  Aggregate profit or (loss) 
                                                  requirement                  open contracts—12/31/2023           on contracts
14  State name   15  State identification no. 16  State tax withheld        $                                  $
                                              $                             12  If checked, basis reported     13  Bartering
                                                                                to IRS
                                              $                                                                $
Form 1099-B                                                                     www.irs.gov/Form1099B           Department of the Treasury - Internal Revenue Service

                                                         CORRECTED (if checked)
PAYER’S name, street address, city or town, state or province, country, ZIP Applicable checkbox on Form 8949           OMB No. 1545-0715            Proceeds From 
or foreign postal code, and telephone no.
                                                                                                                                                    Broker and 
                                                                                                                          2023                      Barter Exchange 
                                                                                                                          Form 1099-B               Transactions
                                                                            1a Description of property (Example: 100 sh. XYZ Co.)

                                                                            1b Date acquired                   1c  Date sold or disposed

PAYER’S TIN                              RECIPIENT’S TIN                    1d Proceeds                        1e  Cost or other basis              Copy B
                                                                            $                                  $                                    For Recipient
                                                                            1f  Accrued market discount        1g Wash sale loss disallowed
                                                                            $                                  $
RECIPIENT’S name                                                            2   Short-term gain or loss        3    If checked, proceeds from:
                                                                                Long-term gain or loss             Collectibles
                                                                                Ordinary                           QOF                              This is important tax 
Street address (including apt. no.)                                         4  Federal income tax withheld     5    If checked, noncovered          information and is 
                                                                                                                  security
                                                                            $                                                                       being furnished to 
                                                                            6  Reported to IRS:                7    If checked, loss is not allowed the IRS. If you are 
                                                                                                                  based on amount in 1d             required to file a 
City or town, state or province, country, and ZIP or foreign postal code        Gross proceeds                                                      return, a negligence 
                                                                                Net proceeds                                                        penalty or other 
                                                                            8  Profit or (loss) realized in    9  Unrealized profit or (loss) on    sanction may be 
Account number (see instructions)                                              2023 on closed contracts           open contracts—12/31/2022         imposed on you if 
                                                                                                                                                    this income is 
                                                                            $                                  $                                    taxable and the IRS 
CUSIP number                                      FATCA filing              10  Unrealized profit or (loss) on 11  Aggregate profit or (loss)       determines that it 
                                                  requirement                   open contracts—12/31/2023          on contracts                     has not been 
14  State name   15  State identification no. 16  State tax withheld        $                                  $                                    reported.
                                              $                             12  If checked, basis reported     13  Bartering
                                                                                to IRS
                                              $                                                                $
Form 1099-B                         (Keep for your records)                     www.irs.gov/Form1099B           Department of the Treasury - Internal Revenue Service

Instructions for Recipient
Brokers and barter exchanges must report proceeds from (and in             Box 1b. This box may be blank if box 5 is checked or if the securities 
some cases, basis for) transactions to you and the IRS on Form             sold were acquired on a variety of dates. For short sales, the date 
1099-B. Reporting is also required when your broker knows or has           shown is the date you acquired the security delivered to close the 
reason to know that a corporation in which you own stock has had a         short sale.
reportable change in control or capital structure. You may be required     Box 1c. Shows the trade date of the sale or exchange. For short 
to recognize gain from the receipt of cash, stock, or other property       sales, the date shown is the date the security was delivered to close 
that was exchanged for the corporation’s stock. If your broker             the short sale. For aggregate reporting in boxes 8 through 11, no entry 
reported this type of transaction to you, the corporation is identified in will be present.
box 1a.
                                                                           Box 1d. Shows the cash proceeds, reduced by any commissions or 
Recipient’s taxpayer identification number (TIN). For your                 transfer taxes related to the sale, for transactions involving stocks, 
protection, this form may show only the last four digits of your TIN       debt, commodities, forward contracts, non-Section 1256 option 
(social security number (SSN), individual taxpayer identification          contracts, or securities futures contracts. May show the proceeds 
number (ITIN), adoption taxpayer identification number (ATIN), or          from the disposition of your interest(s) in a widely held fixed 
employer identification number (EIN)). However, the issuer has             investment trust. May also show the aggregate amount of cash and 
reported your complete TIN to the IRS.                                     the fair market value of any stock or other property received in a 
Account number. May show an account or other unique number the             reportable change in control or capital structure arising from the 
payer assigned to distinguish your account.                                corporate transfer of property to a foreign corporation. Losses on 
CUSIP number. Shows the CUSIP (Committee on Uniform Security               forward contracts or non-Section 1256 option contracts are shown in 
Identification Procedures) number or other applicable identifying          parentheses. This box does not include proceeds from regulated 
number.                                                                    futures contracts or Section 1256 option contracts. Report this 
                                                                           amount on Form 8949 or on Schedule D (Form 1040) (whichever is 
FATCA filing requirement. If the FATCA filing requirement box is           applicable) as explained in the Instructions for Schedule D (Form 
checked, the payer is reporting on this Form 1099 to satisfy its           1040).   
account reporting requirement under chapter 4 of the Internal 
Revenue Code. You may also have a filing requirement. See the              Box 1e. Shows the cost or other basis of securities sold. If the 
Instructions for Form 8938.                                                securities were acquired through the exercise of a noncompensatory 
                                                                           option granted or acquired on or after January 1, 2014, the basis has 
Applicable checkbox on Form 8949. Indicates where to report this           been adjusted to reflect your option premium. If the securities were 
transaction on Form 8949 and Schedule D (Form 1040), and which             acquired through the exercise of a noncompensatory option granted 
checkbox is applicable. See the instructions for your Schedule D           or acquired before January 1, 2014, your broker is permitted, but not 
(Form 1040) and/or Form 8949.                                              required, to adjust the basis to reflect your option premium. If the 
Box 1a. Shows a brief description of the item or service for which         securities were acquired through the exercise of a compensatory 
amounts are being reported. For regulated futures contracts and            option, the basis has not been adjusted to include any amount related 
forward contracts, “RFC” or other appropriate description may be           to the option that was reported to you on a Form W-2. If box 5 is 
shown. For Section 1256 option contracts, “Section 1256 option” or         checked, box 1e may be blank. See the Instructions for Form 8949, 
other appropriate description may be shown. For a corporation that         the Instructions for Schedule D (Form 1040), or Pub. 550 for details.
had a reportable change in control or capital structure, this box may                                          (Continued on the back of Copy 2.)
show the class of stock as C (common), P (preferred), or O (other).

                                                         CORRECTED (if checked)
PAYER’S name, street address, city or town, state or province, country, ZIP Applicable checkbox on Form 8949          OMB No. 1545-0715             Proceeds From 
or foreign postal code, and telephone no.
                                                                                                                                                    Broker and 
                                                                                                                          2023                      Barter Exchange 
                                                                                                                          Form 1099-B               Transactions
                                                                            1a Description of property (Example: 100 sh. XYZ Co.)

                                                                            1b Date acquired                   1c  Date sold or disposed

PAYER’S TIN                              RECIPIENT’S TIN                    1d Proceeds                        1e  Cost or other basis              Copy 2
                                                                            $                                  $                                    To be filed with 
                                                                            1f  Accrued market discount        1g Wash sale loss disallowed         recipient’s state 
                                                                            $                                  $                                    income tax return, 
RECIPIENT’S name                                                            2   Short-term gain or loss        3  If checked, proceeds from:        when required.
                                                                                Long-term gain or loss             Collectibles
                                                                                Ordinary                           QOF
Street address (including apt. no.)                                         4  Federal income tax withheld     5    If checked, noncovered       
                                                                                                                  security
                                                                            $
                                                                            6  Reported to IRS:                7    If checked, loss is not allowed 
City or town, state or province, country, and ZIP or foreign postal code        Gross proceeds                    based on amount in 1d
                                                                                Net proceeds
                                                                            8  Profit or (loss) realized in    9  Unrealized profit or (loss) on 
Account number (see instructions)                                              2023 on closed contracts           open contracts—12/31/2022
                                                                            $                                  $
CUSIP number                                      FATCA filing              10  Unrealized profit or (loss) on 11  Aggregate profit or (loss) 
                                                  requirement                   open contracts—12/31/2023          on contracts
14  State name   15  State identification no. 16  State tax withheld        $                                  $
                                         $                                  12  If checked, basis reported     13  Bartering
                                                                                to IRS
                                         $                                                                     $
Form 1099-B                                                                     www.irs.gov/Form1099B           Department of the Treasury - Internal Revenue Service

Instructions for Recipient (continued)                                  structure reported in box 1d. See the Form 8949 and Schedule D 
                                                                        (Form 1040) instructions. The broker should advise you of any losses 
Box 1f. Shows the amount of accrued market discount. For details on                                                  
                                                                        on a separate statement.
market discount, see the Schedule D (Form 1040) instructions, the 
Instructions for Form 8949, and Pub. 550. If box 5 is checked, box 1f   Regulated Futures Contracts, Foreign Currency Contracts, and 
may be blank.                                                           Section 1256 Option Contracts (Boxes 8 Through 11)
Box 1g. Shows the amount of nondeductible loss in a wash sale           Box 8. Shows the profit or (loss) realized on regulated futures, foreign 
transaction. For details on wash sales, see the Schedule D (Form        currency, or Section 1256 option contracts closed during 2023.
1040) instructions, the Instructions for Form 8949, and Pub. 550. If 
box 5 is checked, box 1g may be blank.                                  Box 9. Shows any year-end adjustment to the profit or (loss) shown in 
                                                                        box 8 due to open contracts on December 31, 2022.
Box 2. The short-term and long-term boxes pertain to short-term gain 
or loss and long-term gain or loss. If the “Ordinary” box is checked,   Box 10. Shows the unrealized profit or (loss) on open contracts held in 
your security may be subject to special rules. For example, gain on a   your account on December 31, 2023. These are considered closed 
contingent payment debt instrument subject to the noncontingent         out as of that date. This will become an adjustment reported as 
bond method is generally treated as ordinary interest income rather     unrealized profit or (loss) on open contracts—12/31/2023 in 2024.
than as capital gain. See the Instructions for Form 8949, Pub. 550, or  Box 11. Boxes 8, 9, and 10 are all used to figure the aggregate profit 
Pub. 1212 for more details on whether there are any special rules or    or (loss) on regulated futures, foreign currency, or Section 1256 option 
adjustments that might apply to your security. If box 5 is checked, box contracts for the year. Include this amount on your 2023 Form 6781.
2 may be blank.
                                                                        Box 12. If checked, the basis in box 1e has been reported to the IRS 
Box 3. If checked, proceeds are from a transaction involving            and either the short-term or the long-term gain or loss box in box 2 
collectibles or from a Qualified Opportunity Fund (QOF).                will be checked. If box 12 is checked on Form(s) 1099-B and NO 
Box 4. Shows backup withholding. Generally, a payer must backup         adjustment is required, see the instructions for your Schedule D (Form 
withhold if you did not furnish your TIN to the payer. See Form W-9 for 1040) as you may be able to report your transaction directly on 
information on backup withholding. Include this amount on your          Schedule D (Form 1040). If the “Ordinary” box in box 2 is checked, an 
income tax return as tax withheld.                                      adjustment may be required.
Box 5. If checked, the securities sold were noncovered securities and   Box 13. Shows the cash you received, the fair market value of any 
boxes 1b, 1e, 1f, 1g, and 2 may be blank. Generally, a noncovered       property or services you received, and the fair market value of any 
security means (a) stock purchased before 2011, (b) stock in most       trade credits or scrip credited to your account by a barter exchange. 
mutual funds purchased before 2012, (c) stock purchased in or           See Pub. 525.
transferred to a dividend reinvestment plan before 2012, (d) debt       Boxes 14–16. Show state(s)/local income tax information.
acquired before 2014, (e) options granted or acquired before 2014, 
and (f) securities futures contracts executed before 2014.              Future developments. For the latest information about any 
                                                                        developments related to Form 1099-B and its instructions, such as 
Box 6. If the exercise of a noncompensatory option resulted in a sale   legislation enacted after they were published, go to           
of a security, a checked “Net proceeds” box indicates whether the       www.irs.gov/Form1099B. 
amount in box 1d was adjusted for option premium. 
                                                                        Free File Program. Go to www.irs.gov/FreeFile to see if you qualify 
Box 7. If checked, you cannot take a loss on your tax return based on   for no-cost online federal tax preparation, e-filing, and direct deposit 
gross proceeds from a reportable change in control or capital           or payment options.