Instructions for Form 1099-B - Introductory Material

Future Developments

For the latest information about developments related to Form 1099-B and its instructions, such as legislation enacted after they were published, go to

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Sale of debt instrument that is a wash sale and has accrued market discount.   For a sale of a debt instrument that meets these conditions, enter code "W" in box 1f and the amount of the wash sale loss disallowed in box 1g. See Box 1f. Code, if Any, later, for more information.


In addition to these specific instructions, you should also use the 2015 General Instructions for Certain Information Returns. Those general instructions include information about the following topics.

  • Who must file (nominee/middleman).

  • When and where to file.

  • Electronic reporting requirements.

  • Corrected and void returns.

  • Statements to recipients.

  • Taxpayer identification numbers.

  • Backup withholding.

  • Penalties.

  • Other general topics.

You can get the general instructions from or by calling 1-800-TAX-FORM (1-800-829-3676).

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