Form 1099-B - Proceeds From Broker And Barter Exchange Transactions

Form 1099-B - Proceeds From Broker And Barter Exchange Transactions - 2017 Page 9

Instructions for Payer

generates a file according to the specifications in Pub.

To complete Form 1099-B, use:

1220. The IRS does not provide a fill-in form option.

• the 2017 General Instructions for Certain

Foreign recipient. If the recipient of the proceeds is a

Information Returns, and

nonresident alien, you may have to withhold federal

• the 2017 Instructions for Form 1099-B.

income tax and file Form 1042-S. See the Instructions

To order these instructions and additional forms, go

for Form 1042-S, and Pub. 515.

Need help? If you have questions about reporting on

Caution: Because paper forms are scanned during

Form 1099-B, call the information reporting customer

processing, you cannot file with the IRS Forms 1096,

service site toll free at 1-866-455-7438 or 304-263-8700

1097, 1098, 1099, 3921, 3922, or 5498 that you print

(not toll free). Persons with a hearing or speech

from the IRS website.

disability with access to TTY/TDD equipment can call

304-579-4827 (not toll free).

Due dates. Furnish Copy B of this form to the recipient

by February 15, 2018.

File Copy A of this form with the IRS by February 28,

2018. If you file electronically, the due date is April 2,

2018. To file electronically, you must have software that

Form 1099-B - Proceeds From Broker And Barter Exchange Transactions - 2017 Page 9