Form 1099-B Broker and Barter Exchange
A 1099 Express source record for Form 1099-B Broker Barter Exchange for 2016 looks like this:

B|A|SSN|Cor|Frgn|Box2b|CS|Name1|Name2|Addr|City|State|Zip|Account|data|data|....

Field 1: Capital "B", This is the Record Identifier.
Field 2: Capital "B", Identifies the form as 1099-B.
Filed 3: Payee's Social Security Number.
Field 4: Correction Indicator.
Field 5: Set to "1" if payee is Foreign (outside USA).
Field 6: Box 7 Check if loss is not allowed based on Box 1d. empty=unchecked, not empty=checked. Pos 616
Field 7: Combined State Code, not used by 1099-B.
Field 8: Payee Name 1 Field.
Field 9: Payee Name 2 Field, usually empty.
Field 10: Payee Address.
Field 11: Payee City.
Field 12: Payee State Code.
Field 13: Payee Zip Code.
Field 14: Account Information. Must be unique to distinguish corrections for duplicate recipients.
Field 15: Box 6, Reported to IRS Gross or Net proceeds. Pos 547
Field 16: Box 1c, Date of sale, type as normal date See Date tips. Pos 548-555 (8)
Field 17: No Box Number CUSIP No. Enter 13 zeros if number not available. Program will Rjust and left blank fill. Max 13. Pos 556-568 (13).
Field 18: Box 1a, Description, Ex: 100 shares of XYZ Corp, Ljust and right blank fill, Max 39. Pos 569-607 (39).
Field 19: Not used in 2014 on was Box1d, was new 2012, Stock or other symbol.
Field 20: Not used in 2014 on was Box1e, was new 2012, Quantity sold.
Field 21: Header is "Box3&5". MaxLen is 1 char. Pos 545. Set as follows:
1 - Box3 uncheck, Box5 checked
2 - Box3 checked, Box5 checked
3 - Box3 checked, Box5 uncheck
Empty - Box3 uncheck, Box5 uncheck
Field 22: Amt2-Box1d, Sales Price of stocks, bonds, etc. may be negative.
Field 23: Amt7-Box13, Bartering, must be positive.
Field 24: Amt4-Box4, Federal income tax withheld, must be positive.
Field 25: Box14, new 2012, State Name like TX
Field 26: Amt9-Box8, Profit or (negative, loss) realized in this tax year.
Field 27: AmtA-Box9, Unrealized profit or (negative, loss) on open contracts 12/31/previous tax year.
Field 28: AmtB-Box10, Unrealized profit or (negative, loss) on open contracts 12/31/this tax year.
Field 29: AmtC-Box11, Aggregate profit or (negative, loss), regulated futures or foreign currency contracts.
Field 30: Box15, new 2012, State id no.
Field 31: Box16, new 2012, State tax withheld. Pos 723-734
Field 32: 2nd Tin Notice: If checked the IRS will not send further notices. See 1099-B Instructions for rules. Empty=unchecked, Not empty=checked, Pos 544.
Field 33: Box1b Date of acquisition, see Date tips. Pos 608-15 (8).
Field 34: Amt3-Box1e, Cost or other basis. New for 2011.
Field 35: Amt5-Box1g, Renamed in 2016 to "Wash sale Loss Disallowed", was Adjustments in 2015. New for 2011 was wash sale.
Field 36: Not Used in 2012 on. Was Box6, a checkbox, populated with anything = checked, empty = not checked. Pos 545.
Field 37: Box2, Type of gain or loss. Pos 546. Empty=Nothing checked
1=Short Term only checked,
2=Long Term only checked,
3=Ordinary only checked. New for 2016 all mutually exclusive.
Field 38: No Box name, Checkbox on form 8949, Pos 617. Header is Box8949.
Field 39: Not used in 2016 on. Gone in 2016. Box1f, Code, if any, Pos 618. Header is Box1f.
Three new fields for 2016:
Field 40: Box 1F, Amt D, Accrued Market Discount, a money amount.
Field 41: Box 12, A checkbox, Check if Proceeds from Collectables. Set in Pos 618.
Field 42: NoBox number, A checkbox, Fatca filing requirement. Header is FATCA.

All Fields are normal Ascii strings, without a Ascii Zero trailer. Each record is terminated by a carriage return, line feed sequence.

1099-B does not support combined states reporting. The IRS added, dropped, and changed titles for various boxes on form 1099-B, between 2003 and 2004, and between 2010, 2011 and 2012. Therefore, if you import or bring money amounts forward from 2003 to 2004, or 2010 to 2011 or 2011 to 2012, or 2013 to 2014, you must be sure all data is in the correct box.


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