Form 1099-B field reference
Form 1099-B Box 1b: Date acquired
Form 8949 destination
Column (b) — Date acquired
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
- Compare the date with purchase or transfer records.
- Review inherited, gifted, replacement, and transferred positions carefully.
- Keep the records supporting any date reported differently on Form 8949.