Instructions for Form 8949 - Introductory Material


Table of Contents

Future Developments

For the latest information about developments related to Form 8949 and its instructions, such as legislation enacted after they were published, go to www.irs.gov/form8949.

What's New

Form 1099-B.   Form 1099-B has been redesigned so that the information is reported in boxes that are numbered to match the corresponding line and column on Form 8949. A new box has also been added at the top of Form 1099-B to tell you which box to check when completing Form 8949. These changes will make it easier for you to complete Form 8949.

  A Form 1099-B (or substitute statement) for transactions involving certain types of debt instruments acquired after 2013 will have more detailed information than a Form 1099-B (or substitute statement) for transactions involving debt instruments acquired before 2014. This is also true for a Form 1099-B (or substitute statement) for options granted or acquired after 2013 or securities futures contracts entered into after 2013. This additional information will help you complete Form 8949 and Schedule D.


More Online Instructions