Robinhood Markets Consolidated Form 1099
Robinhood Markets Consolidated Form 1099
85 Willow Road
Menlo Park, CA 94025
650-940-2700
Enclosed is your 2024 Consolidated Tax Statement. 1099 Tax Forms for the following accounts are included in
this package:
792883936 - Robinhood Securities LLC
For additional information, please visit the Help Center > Taxes and Forms
(https://robinhood.com/us/en/support/articles/about-tax-documents/#Whatsnewthisyear).
Multiple Robinhood Accounts - You can expect your Consolidated Form 1099 package to
be reported under Robinhood Markets Inc and cover your applicable Robinhood Securities,
Crypto and Derivatives accounts. If you have a Joint account with reportable activity, a
separate Form 1099 will be provided. If you had any reportable distributions or contributions
within a Robinhood Retirement account, your 2024 tax forms 1099-R and/or 5498 will also
be delivered separately. Retirement accounts will be reported under Robinhood Securities
LLC.
Filing Your Taxes - If filing through tax service providers, such as TurboTax or H&R Block,
please utilize the Master Account Number and Document ID listed above for your
consolidated accounts (Securities, Crypto and Futures). The Document ID is necessary to
directly import your 1099 data into the tax software so that you do not need to manually
enter each transaction. If you have a reportable Joint Account or Retirement account, it will
have its own unique Master Account Number and Document ID, and will need to be
imported separately. Please note that tax software providers may have limits on what can be
directly imported using the Document ID (i.e. maximum number of transactions or 1256
contract information).
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Page 1 of 12
DIVIDENDS AND DISTRIBUTIONS 2024 1099-DIV* OMB No. 1545-0110 MISCELLANEOUS INFORMATION 2024 1099-MISC* OMB No. 1545-0115
1a- Total ordinary dividends (includes lines 1b, 5, 2e) 140.59 2- Royalties 0.00
1b- Qualified dividends 140.59 3- Other income 0.00
2a- Total capital gain distributions (includes lines 2b, 2c, 2d, 2f) 0.00 4- Federal income tax withheld 0.00
2b- Unrecaptured Section 1250 gain 0.00 8- Substitute payments in lieu of dividends or interest 0.00
2c- Section 1202 gain 0.00
2d- Collectibles (28%) gain 0.00 SECTION 1256 CONTRACTS 2024 1099-B* OMB No. 1545-0715
2e- Section 897 ordinary dividends 0.00
2f- Section 897 capital gain 0.00 8- Profit or (loss) realized in 2024 on closed contracts 0.00
3- Nondividend distributions 0.00 9- Unrealized profit or (loss) on open contracts-12/31/2023 0.00
4- Federal income tax withheld 0.00 10- Unrealized profit or (loss) on open contracts-12/31/2024 0.00
5- Section 199A dividends 0.00 11- Aggregate profit or (loss) on contracts 0.00
6- Investment expenses 0.00
If applicable, proceeds from sale transactions appear summarized below and are
8- Foreign country or US possession: 7- Foreign tax paid: 0.00
detailed in subsequent sections of this document.
9- Cash liquidation distributions 0.00
10- Noncash liquidation distributions 0.00 * This is important tax information and is being furnished to the Internal Revenue Service.
12- Exempt-interest dividends (includes line 13) 0.00 If you are required to file a return, a negligence penalty or other sanction may be imposed on
13- Specified private activity bond interest dividends (AMT) 0.00 you if this income is taxable and the IRS determines that it has not been reported.
Short A (basis reported to the IRS) 321,260.21 332,394.92 0.00 0.00 -11,134.71
Short B (basis not reported to the IRS) 20,967.78 20,819.00 0.00 0.00 148.78
Short C (Form 1099-B not received) 0.00 0.00 0.00 0.00 0.00
Total Short-term 342,227.99 353,213.92 0.00 0.00 -10,985.93
Long D (basis reported to the IRS) 60,758.73 28,688.40 0.00 0.00 32,070.33
Long E (basis not reported to the IRS) 0.00 0.00 0.00 0.00 0.00
Long F (Form 1099-B not received) 0.00 0.00 0.00 0.00 0.00
Total Long-term 60,758.73 28,688.40 0.00 0.00 32,070.33
Undetermined B or E (basis not reported to the IRS) 0.00 0.00 0.00 0.00 0.00
Undetermined C or F (Form 1099-B not received) 0.00 0.00 0.00 0.00 0.00
Total Undetermined-term 0.00 0.00 0.00 0.00 0.00
Changes to dividend tax classifications processed after your original tax form is issued for 2024 may require an amended tax form.
Page 2 of 12
INTEREST INCOME 2024 1099-INT OMB No. 1545-0112 ORIGINAL ISSUE DISCOUNT AND ADJUSTMENTS
This is important tax information and is being furnished to the Internal Revenue Service. Use bond-by-bond details from the Form 1099-OID page(s) to determine amounts of
If you are required to file a return, a negligence penalty or other sanction may be Original Issue Discount income for your income tax return(s). The amounts shown in this
imposed on you if this income is taxable and the IRS determines that it has not been section are for your reference when preparing your income tax return(s).
reported. Original issue discount for the year 0.00
1- Interest income (not included in line 3) 403.57 Acquisition premium (covered lots) 0.00
2- Early withdrawal penalty 0.00 Acquisition premium (noncovered lots) 0.00
3- Interest on US Savings Bonds & Treasury obligations 0.00 Original issue discount on Treasury obligations 0.00
4- Federal income tax withheld 0.00 Acquisition premium, Treasury obligations (covered lots) 0.00
5- Investment expenses 0.00 Acquisition premium, Treasury obligations (noncovered lots) 0.00
7- Foreign country or U.S. territory: 6- Foreign tax paid: 0.00 Tax-exempt OID 0.00
8- Tax-exempt interest (includes line 9) 0.00 Tax-exempt OID (lots not reported) 0.00
9- Specified private activity bond interest (AMT) 0.00 Acquisition premium (covered) 0.00
10- Market discount (covered lots) 0.00 Acquisition premium (lots not reported) 0.00
11- Bond premium (covered lots) 0.00 Tax-exempt OID on private activity bonds 0.00
12- Bond premium on Treasury obligations (covered lots) 0.00 Tax-exempt OID on private activity bonds (lots not reported) 0.00
13- Bond premium on tax-exempt bonds (categorized below) 0.00 Acquisition premium (AMT, covered) 0.00
Tax-exempt obligations (covered lots) 0.00 Acquisition premium (AMT, lots not reported) 0.00
Tax-exempt private activity obligations (AMT, covered lots) 0.00 Market discount (all lots) 0.00
14- Tax-exempt and tax credit bond CUSIP number See detail Early withdrawal penalty 0.00
FATCA filing requirement [ ] Investment expenses 0.00
The following amounts are not reported to the IRS. They are presented here for your reference RECONCILIATIONS, FEES, EXPENSES AND EXPENDITURES
when preparing your tax return(s). The amounts in this section are not reported to the IRS. They are presented here for your
reference when preparing your income tax return(s).
Taxable accrued interest paid 0.00
Taxable accrued Treasury interest paid 0.00 Other Receipts & Reconciliations- Partnership distributions 0.00
Tax-exempt accrued interest paid 0.00 Other Receipts & Reconciliations- Foreign tax paid- partnership 0.00
Tax-exempt accrued interest paid (AMT) 0.00 Other Receipts & Reconciliations- Return of principal 0.00
Taxable accrued nonqualified interest paid 0.00 Other Receipts & Reconciliations- Deferred income payment 0.00
Tax-exempt accrued nonqualified interest paid 0.00 Other Receipts & Reconciliations- Deemed premium 0.00
Tax-exempt accrued nonqualified interest paid (AMT) 0.00 Other Receipts & Reconciliations- Income accrual- UIT 0.00
Nonqualified interest 0.00 Other Receipts & Reconciliations- Basis adjustments 0.00
Tax-exempt nonqualified interest 0.00 Other Receipts & Reconciliations- Foreign tax pd beyond treaty 0.00
Tax-exempt nonqualified interest (AMT) 0.00 Fees & Expenses- Margin interest 0.00
Interest shortfall on contingent payment debt 0.00 Fees & Expenses- Dividends paid on short position 0.00
Bond premium- Non Treasury obligations (noncovered lots) 0.00 Fees & Expenses- Interest paid on short position 0.00
Bond premium- Treasury obligations (noncovered lots) 0.00 Fees & Expenses- Non reportable distribution expense 0.00
Bond premium- Tax-exempt obligations (noncovered lots) 0.00 Fees & Expenses- Other expenses 45.00
Bond premium- Tax-exempt obligations (AMT, noncovered lots) 0.00 Fees & Expenses- Severance tax 0.00
Market discount (noncovered lots) 0.00 Fees & Expenses- Organizational expense 0.00
Fees & Expenses- Miscellaneous fees 0.00
STATE TAX WITHHELD Fees & Expenses- Tax-exempt investment expense 0.00
Use the details of the State Tax Withholding page(s) to determine the appropriate amounts for Foreign Exchange Gains & Losses- Foreign currency gain/loss 0.00
your income tax return(s). The amounts shown in this section are for your reference.
1099-DIV total withheld 0.00
1099-INT total withheld 0.00
1099-OID total withheld 0.00
1099-MISC total withheld 0.00
1099-B total withheld 0.00
Page 3 of 12
Several columns include both an amount and a qualifying notation to its right. Where proceeds are the result of an option exercise or assignment, there is indication of whether the amount is N (net of
option premium) or G (Gross). Accrued market discount and wash sale loss disallowed appear in the same column, identified by the letters D or W, respectively. Where you are not permitted to
recognize a loss, an indication of X (change in control or capital structure) or Z (other corporate action) is used. The change in control condition is reported to the IRS for covered lots. Neither the
disallowance of loss due to a corporate action nor the amount of gain or loss is reported to the IRS in any instance.
Some tax lots may have notations in the column of Additional Information because they require special treatment on your tax returns. Sales of securities such as Contingent Payment Debt Instruments
(CPDI) are marked as “Ordinary” because gains and losses on these instruments generally do not qualify as short- or long-term capital transactions. Similarly, lots noted as “3 - [X] Collectible” are
handled distinctly under the tax code. These conditions are reported to the IRS. You may wish to consult with your tax advisor, the IRS or your state tax authority regarding the proper treatment for
these scenarios. With further regard to Box 3, there is also a checkmark to indicate the proceeds of sale are from a Qualified Opportunity Zone Fund investment - a QOF. If the proceeds are from a QOF
the Additional Information column will reflect the following - “3 - [X] Proceeds from QOF.” The tax treatment for QOF investments can be complex and you may wish to consult your tax advisor about
such sales.
Closing of written options is presented in a distinct manner in accordance with IRS regulations. For these transactions the Cost or other basis (column 1e) is always presented as $0.00 and the
Proceeds (column 1d) is the net of the amount received when the option was written and the cost to close the position.
SHORT TERM TRANSACTIONS FOR COVERED TAX LOTS [Ordinary gains or losses are identified in the Additional information column] (Lines 2 & 5)
Report on Form 8949, Part I with Box A checked. Basis is provided to the IRS. (Line 12)
“Gain or loss (-)” is NOT reported to the IRS.
1a- Description of property/CUSIP/Symbol
1c- Date 1d- Proceeds & 1f- Accrued mkt disc (D) & Gain or loss(-) &
sold or 6- Reported 1b- Date 1e- Cost or 1g- Wash sale loss 7- Loss not allowed (X)
disposed Quantity (G)ross or (N)et acquired other basis disallowed (W) also not reported (Z) Additional information
ACHIEVE LIFE SCIENCES, INC. CO MMON SHARES / CUSIP: 004468500 / Symbol:
12/10/24 800.000 3,454.30 12/09/24 3,656.00 ... -201.70 Sale
AEHR TEST SYSTEMS COMMON STOCK / CUSIP: 00760J108 / Symbol:
11/22/24 1,000.000 12,229.49 11/12/24 12,130.00 ... 99.49 Sale
11/27/24 1,000.000 11,989.49 11/26/24 11,980.00 ... 9.49 Sale
Security total: 24,218.98 24,110.00 ... 108.98
ARM HOLDINGS PLC AMERICAN DEPO SITARY SHARES / CUSIP: 042068205 / Symbol:
01/19/24 80.000 6,247.94 Various 4,909.50 ... 1,338.44 Sale
AURINIA PHARMACEUTICALS INC OR DINARY SHARES / CUSIP: 05156V102 / Symbol:
07/22/24 2,000.000 11,159.35 Various 17,094.50 ... -5,935.15 Sale
AXSOME THERAPEUTICS, INC. COMM ON STOCK / CUSIP: 05464T104 / Symbol:
12/31/24 800.000 67,285.99 Various 73,684.50 ... -6,398.51 Sale
* This is important tax information and is being furnished to the Internal Revenue Service. If you are required to file a return, a negligence penalty or other sanction may be imposed on you if
this income is taxable and the IRS determines that it has not been reported. Remember, taxpayers are ultimately responsible for the accuracy of their tax return(s).
Page 4 of 12
SHORT TERM TRANSACTIONS FOR COVERED TAX LOTS [Ordinary gains or losses are identified in the Additional information column] (Lines 2 & 5)
Report on Form 8949, Part I with Box A checked. Basis is provided to the IRS. (Line 12)
“Gain or loss (-)” is NOT reported to the IRS.
1a- Description of property/CUSIP/Symbol
1c- Date 1d- Proceeds & 1f- Accrued mkt disc (D) & Gain or loss(-) &
sold or 6- Reported 1b- Date 1e- Cost or 1g- Wash sale loss 7- Loss not allowed (X)
disposed Quantity (G)ross or (N)et acquired other basis disallowed (W) also not reported (Z) Additional information
BANCO BBVA ARGENTINA S.A. / CUSIP: 058934100 / Symbol:
12/18/24 1,000.000 19,129.28 12/16/24 19,000.00 ... 129.28 Sale
ENERGY FUELS INC. / CUSIP: 292671708 / Symbol:
11/06/24 600.000 3,539.82 11/04/24 3,210.00 ... 329.82 Sale
INTEL CORPORATION COMMON STOCK / CUSIP: 458140100 / Symbol:
10/28/24 600.000 13,919.51 10/22/24 13,320.00 ... 599.51 Sale
11/25/24 500.000 12,454.56 11/22/24 12,200.00 ... 254.56 Sale
Security total: 26,374.07 25,520.00 ... 854.07
NIO INC. AMERICAN DEPOSITARY S HARES, EACH REPRESENTING ONE C LASS A ORDINARY SHARE / CUSIP: 62914V106 / Symbol:
10/28/24 4,000.000 22,278.70 Various 20,276.20 ... 2,002.50 Sale
11/27/24 3,000.000 13,049.13 11/06/24 14,850.00 ... -1,800.87 Sale
Security total: 35,327.83 35,126.20 ... 201.63
NIKOLA CORPORATION COMMON STOC K / CUSIP: 654110105 / Symbol:
01/03/24 2,500.000 1,937.06 12/29/23 2,187.51 ... -250.45 Sale
ORGANON & CO. / CUSIP: 68622V106 / Symbol:
03/19/24 20.255 364.18 Various 434.11 ... -69.93 Sale
RECURSION PHARMACEUTICALS, INC . CLASS A COMMON STOCK / CUSIP: 75629V104 / Symbol:
08/23/24 3,000.000 23,038.83 08/22/24 22,590.00 ... 448.83 Sale
REVIVA PHARMACEUTICALS HOLDING S, INC. COMMON STOCK / CUSIP: 76152G100 / Symbol:
07/22/24 910.000 928.02 Various 3,495.60 ... -2,567.58 Sale
11/26/24 2,000.000 2,239.63 Various 2,600.00 ... -360.37 Sale
Security total: 3,167.65 6,095.60 ... -2,927.95
SIRIUS XM HOLDINGS INC. COMMON STOCK / CUSIP: 82968B103 / Symbol:
08/20/24 4,000.000 12,718.98 08/19/24 11,800.00 ... 918.98 Sale
SIRIUSXM HOLDINGS INC. COMMON STOCK / CUSIP: 829933100 / Symbol:
12/16/24 900.000 21,149.26 Various 25,922.00 ... -4,772.74 Sale
* This is important tax information and is being furnished to the Internal Revenue Service. If you are required to file a return, a negligence penalty or other sanction may be imposed on you if
this income is taxable and the IRS determines that it has not been reported. Remember, taxpayers are ultimately responsible for the accuracy of their tax return(s).
Page 5 of 12
SHORT TERM TRANSACTIONS FOR COVERED TAX LOTS [Ordinary gains or losses are identified in the Additional information column] (Lines 2 & 5)
Report on Form 8949, Part I with Box A checked. Basis is provided to the IRS. (Line 12)
“Gain or loss (-)” is NOT reported to the IRS.
1a- Description of property/CUSIP/Symbol
1c- Date 1d- Proceeds & 1f- Accrued mkt disc (D) & Gain or loss(-) &
sold or 6- Reported 1b- Date 1e- Cost or 1g- Wash sale loss 7- Loss not allowed (X)
disposed Quantity (G)ross or (N)et acquired other basis disallowed (W) also not reported (Z) Additional information
SOUNDHOUND AI, INC CLASS A COM MON STOCK / CUSIP: 836100107 / Symbol:
08/21/24 3,000.000 15,779.04 08/14/24 14,850.00 ... 929.04 Sale
10/18/24 4,000.000 22,118.72 08/26/24 19,720.00 ... 2,398.72 Sale
10/24/24 2,000.000 10,599.37 10/23/24 10,060.00 ... 539.37 Sale
Security total: 48,497.13 44,630.00 ... 3,867.13
CREDO TECHNOLOGY GROUP HOLDING LTD ORDINARY SHARES / CUSIP: G25457105 / Symbol:
10/21/24 350.000 13,649.56 08/29/24 12,425.00 ... 1,224.56 Sale
Totals : 321,260.21 332,394.92 -11,134.71
SHORT TERM TRANSACTIONS FOR NONCOVERED TAX LOTS [Ordinary gains or losses are identified in the Additional information column] (Line 5)
Report on Form 8949, Part I with Box B checked. Basis is NOT provided to the IRS. (Line 12)
“Date acquired,” “Cost or other basis,” "Accrued market discount," "Wash sale loss disallowed" and “Gain or loss (-)” are NOT reported to the IRS.
1a- Description of property/CUSIP/Symbol
1c- Date 1d- Proceeds & Accrued mkt disc (D) & Gain or loss(-) &
sold or 6- Reported Date Cost or Wash sale loss 7- Loss not allowed (X)
disposed Quantity (G)ross or (N)et acquired other basis disallowed (W) also not reported (Z) Additional information
ENERGY TRANSFER LP COMMON UNIT S REPRESENTING LIMITED PARTNER INTERESTS / CUSIP: 29273V100 / Symbol:
01/03/24 350.000 4,868.40 09/13/23 4,739.00 ... 129.40 Sale
09/03/24 1,000.000 16,099.38 08/20/24 16,080.00 ... 19.38 Sale
Security total: 20,967.78 20,819.00 ... 148.78
Totals : 20,967.78 20,819.00 148.78
LONG TERM TRANSACTIONS FOR COVERED TAX LOTS [Ordinary gains or losses are identified in the Additional information column] (Lines 2 & 5)
Report on Form 8949, Part II with Box D checked. Basis is provided to the IRS. (Line 12)
“Gain or loss (-)” is NOT reported to the IRS.
1a- Description of property/CUSIP/Symbol
1c- Date 1d- Proceeds & 1f- Accrued mkt disc (D) & Gain or loss(-) &
sold or 6- Reported 1b- Date 1e- Cost or 1g- Wash sale loss 7- Loss not allowed (X)
disposed Quantity (G)ross or (N)et acquired other basis disallowed (W) also not reported (Z) Additional information
AXSOME THERAPEUTICS, INC. COMM ON STOCK / CUSIP: 05464T104 / Symbol:
07/22/24 700.000 60,422.20 Various 26,097.90 ... 34,324.30 Sale
* This is important tax information and is being furnished to the Internal Revenue Service. If you are required to file a return, a negligence penalty or other sanction may be imposed on you if
this income is taxable and the IRS determines that it has not been reported. Remember, taxpayers are ultimately responsible for the accuracy of their tax return(s).
Page 6 of 12
LONG TERM TRANSACTIONS FOR COVERED TAX LOTS [Ordinary gains or losses are identified in the Additional information column] (Lines 2 & 5)
Report on Form 8949, Part II with Box D checked. Basis is provided to the IRS. (Line 12)
“Gain or loss (-)” is NOT reported to the IRS.
1a- Description of property/CUSIP/Symbol
1c- Date 1d- Proceeds & 1f- Accrued mkt disc (D) & Gain or loss(-) &
sold or 6- Reported 1b- Date 1e- Cost or 1g- Wash sale loss 7- Loss not allowed (X)
disposed Quantity (G)ross or (N)et acquired other basis disallowed (W) also not reported (Z) Additional information
REVIVA PHARMACEUTICALS HOLDING S, INC. COMMON STOCK / CUSIP: 76152G100 / Symbol:
07/22/24 330.000 336.53 05/12/23 2,590.50 ... -2,253.97 Sale
Totals : 60,758.73 28,688.40 32,070.33
* This is important tax information and is being furnished to the Internal Revenue Service. If you are required to file a return, a negligence penalty or other sanction may be imposed on you if
this income is taxable and the IRS determines that it has not been reported. Remember, taxpayers are ultimately responsible for the accuracy of their tax return(s).
Page 7 of 12
Federal, state and foreign tax withheld and investment expenses are presented as negative amounts but do not net against the reportable income totals. All amounts are grouped by security, with the
transactions listed in chronological order. Subtotals for each security are provided. For situations in which the tax character of a distribution (or part thereof) is different than at the time it was paid,
endnotes are provided for further explanation.
Note that a payment characterized as a “Qualified dividend” is only issuer-qualified. There is also a holder level criteria for a dividend to be treated as Qualified. If the payment is from a common stock
you are required to have held it for more than 60 days during the 121-day period that begins 60 days before the ex-dividend date of the dividend. If the dividend is from preferred shares and covers a
period greater than 366 days, you must have held the preferred stock for more than 90 days during the 181-day period that begins 90 days before the ex-dividend date of the dividend.
Amounts presented in Box 2e as Section 897 Ordinary Dividends or Box 2f as Section 897 Capital Gains apply only to foreign persons and entities whose income maintains its character when passed
through or distributed to its direct or indirect foreign owners or beneficiaries, The IRS has indicated that boxes 2e and 2f are not applicable to recipients that are U.S. individuals. You should consult your
tax advisor for further information.
Security description CUSIP and/or symbol State Date Amount Transaction type Notes
ORGANON & CO. 68622V106 03/14/24 5.59 Qualified dividend
To provide a complete picture of activity for each investment, we also include here nonreportable transactions such as accrued interest paid on purchases and payment or receipt of nonqualified
interest. Other amounts, such as federal, state and foreign tax withheld and investment expenses are shown as negative amounts but do not net against the reportable income totals.
Security description CUSIP and/or symbol Date Amount Transaction type Notes
Gold Deposit Boost Payment 08/13/24 0.01 Interest
09/03/24 0.02 Interest
10/01/24 0.02 Interest
11/01/24 0.02 Interest
12/02/24 0.02 Interest
12/31/24 0.01 Interest
0.10 Total Interest
These amounts are provided here to facilitate an accounting of all amounts received during the year and are totaled in the Reconciliations, Fees, Expenses and Expenditures found in the Summary
Information at the beginning of the statement.
Security Description CUSIP and/or symbol Date Quantity Amount Transaction type Notes
SIRIUS XM HOLDINGS INC. COMMON STOCK 82968B103 09/10/24 -5,000.00 0.00 Merger
SIRIUSXM HOLDINGS INC. COMMON STOCK 829933100 09/10/24 500.00 0.00 Merger
Page 11 of 12
Instructions for Recipient
Common Instructions for Recipient Line 7. Shows the foreign tax that you may be able to claim as a deduction or a credit covered security acquired on or after January 1, 2015, accrued market discount will be
Recipient's taxpayer identification number (TIN). For your protection, this form may on Form 1040 or 1040-SR. See the Instructions for Form 1040. calculated on a constant yield basis unless you notified your payer in writing in
show only the last four digits of your TIN (social security number (SSN), individual Line 8. This Line should be left blank if a RIC reported the foreign tax shown in Line 7. accordance with Regulations section 1.6045-1(n)(5) that you did not want to make a
taxpayer identification number (ITIN), adoption taxpayer identification number (ATIN), or Lines 9 and 10. Show cash and noncash liquidation distributions. constant yield election for market discount under section 1276(b). Report the accrued
employer identification number (EIN)). However, the issuer has reported your complete Line 11. If the FATCA filing requirement box is checked, the payer is reporting on this market discount on your income tax return as directed in the Instructions for Forms
TIN to the IRS. Form 1099 to satisfy its account reporting requirement under chapter 4 of the Internal 1040. Market discount on a tax-exempt security is includible in taxable income as
Account number. May show an account or other unique number the payer assigned to Revenue Code. You may also have a filing requirement. See the Instructions for Form interest income.
distinguish your account. 8938. Line 11. For a taxable covered security (other than a U.S. Treasury obligation), shows
Payer’s Routing Transit Number (RTN). A payer may include the RTN to identify the Line 12. Shows exempt-interest dividends from a mutual fund or other RIC paid to you the amount of premium amortization allocable to the interest payment(s), unless you
bank or financial institution where your account is held. during the calendar year. See the Instructions for Forms 1040 for where to report. This notified the payer in writing in accordance with Regulations section 1.6045-1(n)(5) that
Backup Withholding. Shows backup withholding. Generally, a payer must backup amount may be subject to backup withholding. See Line 4 above. you did not want to amortize bond premium under section 171. If an amount is reported
withhold if you did not furnish your taxpayer identification number. See Form W-9 and Line 13. Shows exempt-interest dividends subject to the alternative minimum tax. This in this line, see the Instructions for Schedule B (Form 1040) to determine the net
Pub. 505 for more information. Report this amount on your income tax return as tax amount is included in Line 12. See the Instructions for Form 6251. amount of interest includible in income on Form 1040 or 1040-SR with respect to the
withheld. Lines 14-16. State income tax withheld reporting Lines. security. If an amount is not reported in this line for a taxable covered security acquired
Nominees. If this 1099 form includes amounts belonging to another person, you are Future developments. For the latest information about developments related to Form at a premium and the payer is reporting premium amortization, the payer has reported a
considered a nominee recipient. You must file as the “payer” the respective Form 1099 1099-DIV and its instructions, such as legislation enacted after they were published, go net amount of interest in line 1. If the amount in line 11 is greater than the amount of
(DIV, INT, or OID) Copy A (with a Form 1096) to the IRS for each of the other owners to www.irs.gov/Form1099DIV. interest paid on the covered security, see Regulations section 1.171-2(a)(4).
as recipient(s) to show their allocable share of the income and you must furnish the Free File. Go to www.irs.gov/FreeFile to see if you qualify for no-cost online federal tax Line 12. For a U.S. Treasury obligation that is a covered security, shows the amount of
respective Copy B Form(s) and amounts to each owner. A spouse is not required to file preparation, e-filing, and direct deposit or payment options. premium amortization allocable to the interest payment(s), unless you notified the payer
a nominee return to show amounts owned by the other spouse. See the General in writing in accordance with Regulations section 1.6045-1(n)(5) that you did not want to
Instructions for Certain Information Returns. amortize bond premium under section 171. If an amount is reported in this line, see the
FATCA filing requirement. If the FATCA filing requirement box is checked, the payer Instructions for Schedule B (Form 1040) to determine the net amount of interest
is reporting on Form 1099 to satisfy its chapter 4 account reporting requirement. You includible in income on Form 1040 or 1040-SR with respect to the U.S. Treasury
also may have a filing requirement. See the Instructions for Form 8938. obligation. If an amount is not reported in this line for a U.S. Treasury obligation that is a
1099-INT Instructions for Recipient covered security acquired at a premium and the payer is reporting premium
Keep tax documents for your records. The information provided may be different for covered and noncovered securities. For a amortization, the payer has reported a net amount of interest in line 3. If the amount in
description of covered securities, see the Instructions for Form 8949. For a taxable line 12 is greater than the amount of interest paid on the U.S. Treasury obligation, see
covered security acquired at a premium, unless you notified the payer in writing in Regulations section 1.171-2(a)(4).
1099-DIV Instructions for Recipient accordance with Regulations section 1.6045-1(n)(5) that you did not want to amortize Line 13. For a tax-exempt covered security, shows the amount of premium amortization
Line 1a. Shows total ordinary dividends that are taxable. Include this amount on the the premium under section 171, or for a tax-exempt covered security acquired at a allocable to the interest payment(s). If an amount is reported in this line, see Pub. 550 to
“Ordinary dividends” line of Form 1040 or 1040-SR. Also report it on Schedule B (Form premium, your payer must generally report either (1) a net amount of interest that determine the net amount of tax-exempt interest reportable on Form 1040 or 1040-SR.
1040), if required. reflects the offset of the amount of interest paid to you by the amount of premium If an amount is not reported in this line for a tax-exempt covered security acquired at a
Line 1b. Shows the portion of the amount in Line 1a that may be eligible for reduced amortization allocable to the payment(s), or (2) a gross amount for both the interest paid premium, the payer has reported a net amount of interest in line 8 or 9, whichever is
capital gains rates. See the Instructions for Forms 1040 for how to determine this to you and the premium amortization allocable to the payment(s). If you did notify your applicable. If the amount in line 13 is greater than the amount of interest paid on the
amount and where to report. payer that you did not want to amortize the premium on a taxable covered security, then tax-exempt covered security, the excess is a nondeductible loss. See Regulations
The amount shown may be dividends a corporation paid directly to you as a participant your payer will only report the gross amount of interest paid to you. For a noncovered section 1.171-2(a)(4)(ii).
(or beneficiary of a participant) in an employee stock ownership plan (ESOP). Report it security acquired at a premium, your payer is only required to report the gross amount Line 14. Shows CUSIP number(s) for tax-exempt bond(s) on which tax-exempt interest
as a dividend on your Form 1040 or 1040-SR but treat it as a plan distribution, not as of interest paid to you. was paid, or tax credit bond(s) on which taxable interest was paid or tax credit was
investment income, for any other purpose. Line 1. Shows taxable interest paid to you during the calendar year by the payer. This allowed, to you during the calendar year. If blank, no CUSIP number was issued for the
Line 2a. Shows total capital gain distributions from a regulated investment company does not include interest shown in line 3. May also show the total amount of the credits bond(s).
(RIC) or real estate investment trust (REIT). See How To Report in the Instructions for from clean renewable energy bonds, new clean renewable energy bonds, qualified Lines 15-17. State tax withheld reporting lines.
Schedule D (Form 1040). But, if no amount is shown in Lines 2b, 2c, 2d, and 2f and energy conservation bonds, qualified zone academy bonds, qualified school Future developments. For the latest information about developments related to Form
your only capital gains and losses are capital gain distributions, you may be able to construction bonds, and build America bonds that must be included in your interest 1099-INT and its instructions, such as legislation enacted after they were published, go
report the amounts shown in Line 2a on your Form 1040 or 1040-SR rather than income. These amounts were treated as paid to you during the calendar year on the to www.irs.gov/Form1099INT.
Schedule D. See the Instructions for Form 1040. credit allowance dates (March 15, June 15, September 15, and December 15). For Free File. Go to www.irs.gov/FreeFile to see if you qualify for no-cost online federal tax
Line 2b. Shows the portion of the amount in Line 2a that is unrecaptured section 1250 more information, see Form 8912. See the instructions above for a taxable covered preparation, e-filing, and direct deposit or payment options.
gain from certain depreciable real property. See the Unrecaptured Section 1250 Gain security acquired at a premium.
Worksheet in the Instructions for Schedule D (Form 1040). Line 2. Shows interest or principal forfeited because of early withdrawal of time savings.
Line 2c. Shows the portion of the amount in Line 2a that is section 1202 gain from You may deduct this amount to figure your adjusted gross income on your income tax
certain small business stock that may be subject to an exclusion. See the Schedule D return. See the Instructions for Forms 1040 to see where to take the deduction. 1099-B Instructions for Recipient
(Form 1040) instructions. Line 3. Shows interest on U.S. Savings Bonds, Treasury bills, Treasury bonds, and Brokers and barter exchanges must report proceeds from (and in some cases, basis
Line 2d. Shows the portion of the amount in Line 2a that is 28% rate gain from sales or Treasury notes. This may or may not all be taxable. See Pub. 550. This interest is for) transactions to you and the IRS on Form 1099-B. Reporting is also required when
exchanges of collectibles. If required, use this amount when completing the 28% Rate exempt from state and local income taxes. This interest is not included in line 1. See the your broker knows or has reason to know that a corporation in which you own stock has
Gain Worksheet in the Instructions for Schedule D (Form 1040). instructions above for a taxable covered security acquired at a premium. had a reportable change in control or capital structure. You may be required to
Line 2e. Shows the portion of the amount in Line 1a that is section 897 gain attributable Line 4. Shows backup withholding. Generally, a payer must backup withhold if you did recognize gain from the receipt of cash, stock, or other property that was exchanged for
to disposition of U.S. real property interests (USRPI). not furnish your TIN or you did not furnish the correct TIN to the payer. See Form W-9. the corporation’s stock. If your broker reported this type of transaction to you, the
Line 2f. Shows the portion of the amount in Line 2a that is section 897 gain attributable Include this amount on your income tax return as tax withheld. corporation is identified in box 1a.
to disposition of USRPI. Line 5. Any amount shown is your share of investment expenses of a singleclass CUSIP number. Shows the CUSIP (Committee on Uniform Security Identification
Note: Lines 2e and 2f apply only to foreign persons and entities whose income REMIC. This amount is included in line 1. Note: This amount is not deductible. Procedures) number or other applicable identifying number.
maintains its character when passed through or distributed to its direct or indirect Line 6. Shows foreign tax paid. You may be able to claim this tax as a deduction or a Applicable checkbox on Form 8949. Indicates where to report this transaction on
foreign owners or beneficiaries. It is generally treated as effectively connected to a trade credit on your Form 1040 or 1040-SR. See your tax return instructions. Form 8949 and Schedule D (Form 1040), and which checkbox is applicable. See the
or business within the United States. See the instructions for your tax return. Line 7. Shows the country or U.S. territory to which the foreign tax was paid. instructions for your Schedule D (Form 1040) and/or Form 8949.
Line 3. Shows a return of capital. To the extent of your cost (or other basis) in the stock, Line 8. Shows tax-exempt interest paid to you during the calendar year by the payer. Line 1a. Shows a brief description of the item or service for which amounts are being
the distribution reduces your basis and is not taxable. Any amount received in excess of See how to report this amount in the Instructions for Forms 1040. This amount may be reported. For regulated futures contracts and forward contracts, “RFC” or other
your basis is taxable to you as capital gain. See Pub. 550. subject to backup withholding. See Line 4 above. See the instructions above for a appropriate description may be shown. For Section 1256 option contracts, “Section
Line 4. Shows backup withholding. A payer must backup withhold on certain payments tax-exempt covered security acquired at a premium. 1256 option” or other appropriate description may be shown. For a corporation that had
if you did not give your TIN to the payer. See Form W-9 for information on backup a reportable change in control or capital structure, this box may show the class of stock
Line 9. Shows tax-exempt interest subject to the alternative minimum tax. This amount
withholding. Include this amount on your income tax return as tax withheld. as C (common), P (preferred), or O (other).
is included in line 8. See the Instructions for Form 6251. See the instructions above for
Line 5. Shows the portion of the amount in Line 1a that may be eligible for the 20% a tax-exempt covered security acquired at a premium. Line 1b. This box may be blank if box 5 is checked or if the securities sold were
qualified business income deduction under section 199A. See the instructions for Form acquired on a variety of dates. For short sales, the date shown is the date you acquired
Line 10. For a taxable or tax-exempt covered security, if you made an election under
8995 and Form 8995-A. the security delivered to close the short sale.
section 1278(b) to include market discount in income as it accrues and you notified your
Line 6. Shows your share of expenses of a nonpublicly offered RIC, generally a Line 1c. Shows the trade date of the sale or exchange. For short sales, the date shown
payer of the election in writing in accordance with Regulations section 1.6045-1(n)(5),
nonpublicly offered mutual fund. This amount is included in Line 1a. shows the market discount that accrued on the debt instrument during the year while is the date the security was delivered to close the short sale. For aggregate reporting in
held by you, unless it was reported on Form 1099-OID. For a taxable or tax-exempt boxes 8 through 11, no entry will be present.
Page 12 of 12
Instructions for Recipient
Line 1d. Shows the cash proceeds, reduced by any commissions or transfer taxes
related to the sale, for transactions involving stocks, debt, commodities, forward
contracts, non-Section 1256 option contracts, or securities futures contracts. May show
the proceeds from the disposition of your interest(s) in a widely held fixed investment
trust. May also show the aggregate amount of cash and the fair market value of any
stock or other property received in a reportable change in control or capital structure
arising from the corporate transfer of property to a foreign corporation. Losses on
forward contracts or nonSection 1256 option contracts are shown in parentheses. This
box does not include proceeds from regulated futures contracts or Section 1256 option
contracts. Report this amount on Form 8949 or on Schedule D (Form 1040) (whichever
is applicable) as explained in the Instructions for Schedule D (Form 1040).
Line 1e. Shows the cost or other basis of securities sold. If the securities were acquired
through the exercise of a noncompensatory option granted or acquired on or after
January 1, 2014, the basis has been adjusted to reflect your option premium. If the
securities were acquired through the exercise of a noncompensatory option granted or
acquired before January 1, 2014, your broker is permitted, but not required, to adjust
the basis to reflect your option premium. If the securities were acquired through the
exercise of a compensatory option, the basis has not been adjusted to include any
amount related to the option that was reported to you on a Form W-2. If box 5 is
checked, box 1e may be blank. See the Instructions for Form 8949, the Instructions for
Schedule D (Form 1040 or), or Pub. 550 for details.
Line 1f. Shows the amount of accrued market discount. For details on market discount,
see the Schedule D (Form 1040) instructions, the Instructions for Form 8949, and Pub.
550. If box 5 is checked, box 1f may be blank.
Line 1g. Shows the amount of nondeductible loss in a wash sale transaction. For
details on wash sales, see the Schedule D (Form 1040) instructions, the Instructions for
Form 8949, and Pub. 550. If box 5 is checked, box 1g may be blank.
Line 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, your security may be subject to
special rules. For example, gain on a contingent payment debt instrument subject to the
noncontingent bond method is generally treated as ordinary interest income rather than
as capital gain. See the Instructions for Form 8949, Pub. 550, or Pub. 1212 for more
details on whether there are any special rules or adjustments that might apply to your
security. If box 5 is checked, box 2 may be blank.
Line 3. If checked, proceeds are from a transaction involving collectibles or from a
Qualified Opportunity Fund (QOF).
Line 4. Shows backup withholding. Generally, a payer must backup withhold if you did
not furnish your TIN to the payer. See Form W-9 for information on backup withholding.
Include this amount on your income tax return as tax withheld.
Line 5. If checked, the securities sold were noncovered securities and boxes 1b, 1e, 1f,
1g, and 2 may be blank. Generally, a noncovered security means: stock purchased
before 2011, stock in most mutual funds purchased before 2012, stock purchased in or
transferred to a dividend reinvestment plan before 2012, debt acquired before 2014,
options granted or acquired before 2014, and securities futures contracts entered into
before 2014.
Line 6. If the exercise of a noncompensatory option resulted in a sale of a security, a
checked “net proceeds” box indicates whether the amount in box 1d was adjusted for
option premium.
Line 7. If checked, you cannot take a loss on your tax return based on gross proceeds
from a reportable change in control or capital structure reported in box 1d. See the Form
8949 and Schedule D (Form 1040) instructions. The broker should advise you of any
losses on a separate statement.
Line 12. If checked, the basis in box 1e has been reported to the IRS and either the
short-term or the long-term gain or loss box in box 2 will be checked. If box 12 is
checked on Form(s) 1099-B and NO adjustment is required, see the instructions for
your Schedule D (Form 1040) as you may be able to report your transaction directly on
Schedule D (Form 1040). If the “Ordinary” box in box 2 is checked, an adjustment may
be required.
Line 13. Shows the cash you received, the fair market value of any property or services
you received, and the fair market value of any trade credits or scrip credited to your
account by a barter exchange. See Pub. 525.
Lines 14-16. Show state(s)/local income tax information.
Future developments. For the latest information about any developments related to
Form 1099-B and its instructions, such as legislation enacted after they were published,
go to www.irs.gov/Form1099B.
Free File. Go to www.irs.gov/FreeFile to see if you qualify for no-cost online federal tax
preparation, e-filing, and direct deposit or payment options.