Form 1099-B field reference

Form 1099-B Box 2: Short-term or long-term classification

Form 8949 destination

Part I for short-term or Part II for long-term

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.

Box 2

Short-term or long-term classification

Open Form 8949 worksheet →

Before filing

What to check

Compare acquisition and disposition dates.
Review special holding-period rules for inherited, gifted, replacement, or converted property.
Place the transaction in the correct Form 8949 part and A-F category.

Continue the capital-gains filing flow

Form 1099-B guide Form 8949 worksheet Schedule D guide Capital gains calculator

Sources

IRS — About Form 1099-B, Proceeds from Broker and Barter Exchange Transactions
IRS — About Form 8949, Sales and Other Dispositions of Capital Assets
IRS — About Schedule D (Form 1040), Capital Gains and Losses