Form 1099-B field reference
Form 1099-B Box 1f: Accrued market discount
Form 8949 destination
May require an adjustment and separate ordinary-income reporting
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
- Identify the debt instrument and acquisition records.
- Do not assume the amount is an additional sale proceed.
- Review the official instructions for the required income and Form 8949 treatment.