Form 1099-B field reference
Form 1099-B Box 1a: Description of property
Form 8949 destination
Column (a) — Description of property
Reconcile this field with the rest of the transaction before calculating gain or loss. A Form 1099-B label does not override the official basis, holding-period, or adjustment rules.
Before filing
What to check
- Match the security or asset to your trade records.
- Do not combine transactions that belong in different Form 8949 categories.
- Keep any supplemental statement that expands an abbreviated description.