Robinhood Markets Inc

85 Willow Road
Menlo Park, CA 94025
650-940-2700

Dmytro Yevsieiev Master Account Number for Import:

505 Preston Drive
Bolingbrook, IL 60440 678778044
Document ID for Import:
JTHVEQK85H5

Enclosed is your 2023 Consolidated Tax Statement. 1099 Tax Forms for the following accounts are included in
this package:
678778044 - Robinhood Securities LLC
678778044C - Robinhood Crypto LLC

New for 2023 Tax Year - 1099 tax forms for Robinhood Markets Inc. will be displayed using
an aggregated format based on key tax lot criteria. We have done this to reduce the size of
your overall tax package, as well as to help make your tax documents easier to use. This
new format still provides you with all the information you need to file your taxes.
Robinhood Retirements Accounts - If you had any reportable distributions or contributions
within a Robinhood Retirement account, your 2023 tax forms 1099-R and/or 5498 will be
delivered separately. Retirement accounts will be reported under Robinhood Securities LLC
and will have their own unique Doc IDs for import to tax software providers such as
TurboTax or H&R Block.

Filing Your Taxes - If filing through tax service providers, such as TurboTax or H&R Block,
please utilize the Master Account Number and Document ID listed above. The Document ID
is necessary in order to directly import your 1099 data into the tax software so that you do
not need to manually enter each transaction. Please note that tax software providers may
have limits on the total number of transactions that can be directly imported using the
Document ID.
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 Page 1 of 10

Tax Information Statement Date: 02/12/2024

Robinhood Markets Inc. as agent for
Robinhood Securities LLC
Account 678778044 2023
85 Willow Road Dmytro Yevsieiev
Menlo Park, CA 94025 505 Preston Drive
Customer Service: 650-940-2700 Bolingbrook, IL 60440

PAYER'S TIN: 46-4364776 RECIPIENT'S TIN: XXX-XX-7783

11 - [ ] FATCA filing requirement (see instructions) Summary Information 13 - [ ] FATCA filing requirement (see instructions)

DIVIDENDS AND DISTRIBUTIONS 2023 1099-DIV* OMB No. 1545-0110 MISCELLANEOUS INFORMATION 2023 1099-MISC* OMB No. 1545-0115
1a- Total ordinary dividends (includes lines 1b, 5, 2e) 0.00 2- Royalties 0.00
1b- Qualified dividends 0.00 3- Other income 1.13
2a- Total capital gain distributions (includes lines 2b, 2c, 2d, 2f) 0.00 4- Federal income tax withheld 0.00
2b- Unrecaptured Section 1250 gain 0.00 8- Substitute payments in lieu of dividends or interest 0.00
2c- Section 1202 gain 0.00
2d- Collectibles (28%) gain 0.00 SECTION 1256 CONTRACTS 2023 1099-B* OMB No. 1545-0715
2e- Section 897 ordinary dividends 0.00
2f- Section 897 capital gain 0.00 8- Profit or (loss) realized in 2023 on closed contracts 0.00
3- Nondividend distributions 0.00 9- Unrealized profit or (loss) on open contracts-12/31/2022 0.00
4- Federal income tax withheld 0.00 10- Unrealized profit or (loss) on open contracts-12/31/2023 0.00
5- Section 199A dividends 0.00 11- Aggregate profit or (loss) on contracts 0.00
6- Investment expenses 0.00
If applicable, proceeds from sale transactions appear summarized below and are
8- Foreign country or US possession: 7- Foreign tax paid: 0.00
detailed in subsequent sections of this document.
9- Cash liquidation distributions 0.00
10- Noncash liquidation distributions 0.00 * This is important tax information and is being furnished to the Internal Revenue Service.
12- Exempt-interest dividends (includes line 13) 0.00 If you are required to file a return, a negligence penalty or other sanction may be imposed on
13- Specified private activity bond interest dividends (AMT) 0.00 you if this income is taxable and the IRS determines that it has not been reported.

SUMMARY OF PROCEEDS, GAINS & LOSSES, ADJUSTMENTS AND WITHHOLDING

Refer to the 1099-B and Proceeds not reported to the IRS pages to ensure that you consider all relevant items and to determine the correct gains and losses. The amounts shown below are for informational purposes.
Term Form 8949 type Proceeds Cost basis Market discount Wash sale loss disallowed Net gain or loss(-)

Short A (basis reported to the IRS) 11,891.63 11,728.95 0.00 1.43 164.11
Short B (basis not reported to the IRS) 0.00 0.00 0.00 0.00 0.00
Short C (Form 1099-B not received) 0.00 0.00 0.00 0.00 0.00
Total Short-term 11,891.63 11,728.95 0.00 1.43 164.11
Long D (basis reported to the IRS) 0.00 0.00 0.00 0.00 0.00
Long E (basis not reported to the IRS) 0.00 0.00 0.00 0.00 0.00
Long F (Form 1099-B not received) 0.00 0.00 0.00 0.00 0.00
Total Long-term 0.00 0.00 0.00 0.00 0.00
Undetermined B or E (basis not reported to the IRS) 0.00 0.00 0.00 0.00 0.00
Undetermined C or F (Form 1099-B not received) 0.00 0.00 0.00 0.00 0.00
Total Undetermined-term 0.00 0.00 0.00 0.00 0.00

Grand total 11,891.63 11,728.95 0.00 1.43 164.11

Withholding Amount
Federal income tax withheld 0.00

Changes to dividend tax classifications processed after your original tax form is issued for 2023 may require an amended tax form.
 Page 2 of 10

Robinhood Markets Inc. as agent for Account 678778044

Robinhood Securities LLC Summary Information
2023 (continued) 02/12/2024

INTEREST INCOME 2023 1099-INT OMB No. 1545-0112 ORIGINAL ISSUE DISCOUNT AND ADJUSTMENTS
This is important tax information and is being furnished to the Internal Revenue Service. Use bond-by-bond details from the Form 1099-OID page(s) to determine amounts of
If you are required to file a return, a negligence penalty or other sanction may be Original Issue Discount income for your income tax return(s). The amounts shown in this
imposed on you if this income is taxable and the IRS determines that it has not been section are for your reference when preparing your income tax return(s).
reported. Original issue discount for the year 0.00
1- Interest income (not included in line 3) 1.21 Acquisition premium (covered lots) 0.00
2- Early withdrawal penalty 0.00 Acquisition premium (noncovered lots) 0.00
3- Interest on US Savings Bonds & Treasury obligations 0.00 Original issue discount on Treasury obligations 0.00
4- Federal income tax withheld 0.00 Acquisition premium, Treasury obligations (covered lots) 0.00
5- Investment expenses 0.00 Acquisition premium, Treasury obligations (noncovered lots) 0.00
7- Foreign country or US possession: 6- Foreign tax paid: 0.00 Tax-exempt OID 0.00
8- Tax-exempt interest (includes line 9) 0.00 Tax-exempt OID (lots not reported) 0.00
9- Specified private activity bond interest (AMT) 0.00 Acquisition premium (covered) 0.00
10- Market discount (covered lots) 0.00 Acquisition premium (lots not reported) 0.00
11- Bond premium (covered lots) 0.00 Tax-exempt OID on private activity bonds 0.00
12- Bond premium on Treasury obligations (covered lots) 0.00 Tax-exempt OID on private activity bonds (lots not reported) 0.00
13- Bond premium on tax-exempt bonds (categorized below) 0.00 Acquisition premium (AMT, covered) 0.00
Tax-exempt obligations (covered lots) 0.00 Acquisition premium (AMT, lots not reported) 0.00
Tax-exempt private activity obligations (AMT, covered lots) 0.00 Market discount (all lots) 0.00
14- Tax-exempt and tax credit bond CUSIP number See detail Early withdrawal penalty 0.00
FATCA filing requirement [ ] Investment expenses 0.00

The following amounts are not reported to the IRS. They are presented here for your reference RECONCILIATIONS, FEES, EXPENSES AND EXPENDITURES
when preparing your tax return(s). The amounts in this section are not reported to the IRS. They are presented here for your
reference when preparing your income tax return(s).
Taxable accrued interest paid 0.00
Taxable accrued Treasury interest paid 0.00 Other Receipts & Reconciliations- Partnership distributions 0.00
Tax-exempt accrued interest paid 0.00 Other Receipts & Reconciliations- Foreign tax paid- partnership 0.00
Tax-exempt accrued interest paid (AMT) 0.00 Other Receipts & Reconciliations- Return of principal 0.00
Taxable accrued nonqualified interest paid 0.00 Other Receipts & Reconciliations- Deferred income payment 0.00
Tax-exempt accrued nonqualified interest paid 0.00 Other Receipts & Reconciliations- Deemed premium 0.00
Tax-exempt accrued nonqualified interest paid (AMT) 0.00 Other Receipts & Reconciliations- Income accrual- UIT 0.00
Nonqualified interest 0.00 Other Receipts & Reconciliations- Basis adjustments 0.00
Tax-exempt nonqualified interest 0.00 Other Receipts & Reconciliations- Foreign tax pd beyond treaty 0.00
Tax-exempt nonqualified interest (AMT) 0.00 Fees & Expenses- Margin interest 0.00
Interest shortfall on contingent payment debt 0.00 Fees & Expenses- Dividends paid on short position 0.00
Bond premium- Non Treasury obligations (noncovered lots) 0.00 Fees & Expenses- Interest paid on short position 0.00
Bond premium- Treasury obligations (noncovered lots) 0.00 Fees & Expenses- Non reportable distribution expense 0.00
Bond premium- Tax-exempt obligations (noncovered lots) 0.00 Fees & Expenses- Other expenses 40.00
Bond premium- Tax-exempt obligations (AMT, noncovered lots) 0.00 Fees & Expenses- Severance tax 0.00
Market discount (noncovered lots) 0.00 Fees & Expenses- Organizational expense 0.00
Fees & Expenses- Miscellaneous fees 0.00
STATE TAX WITHHELD Fees & Expenses- Tax-exempt investment expense 0.00
Use the details of the State Tax Withholding page(s) to determine the appropriate amounts for Foreign Exchange Gains & Losses- Foreign currency gain/loss 0.00
your income tax return(s). The amounts shown in this section are for your reference.
1099-DIV total withheld 0.00
1099-INT total withheld 0.00
1099-OID total withheld 0.00
1099-MISC total withheld 0.00
1099-B total withheld 0.00
 Page 3 of 10

Robinhood Markets Inc. as agent for Account 678778044

Robinhood Securities LLC Proceeds from Broker and Barter Exchange Transactions
2023 1099-B* OMB No. 1545-0715 02/12/2024
Sales transactions are organized into sections according to term (long, short or undetermined) and covered status (covered or noncovered). For tax lots whose term is undetermined, use your historical
documents to establish the cost basis and date of purchase. The Box 12, Check if basis reported to IRS checkmark, is reflected as being checked in the title of the covered securities pages of Forms
1099-B, short-term and long-term. The title pages of the noncovered securities pages for Forms 1099-B reflect that Box 12 is not being checked, as these securities are not being reported to the IRS.

Several columns include both an amount and a qualifying notation to its right. Where proceeds are the result of an option exercise or assignment, there is indication of whether the amount is N (net of
option premium) or G (Gross). Accrued market discount and wash sale loss disallowed appear in the same column, identified by the letters D or W, respectively. Where you are not permitted to
recognize a loss, an indication of X (change in control or capital structure) or Z (other corporate action) is used. The change in control condition is reported to the IRS for covered lots. Neither the
disallowance of loss due to a corporate action nor the amount of gain or loss is reported to the IRS in any instance.

Some tax lots may have notations in the column of Additional Information because they require special treatment on your tax returns. Sales of securities such as Contingent Payment Debt Instruments
(CPDI) are marked as “Ordinary” because gains and losses on these instruments generally do not qualify as short- or long-term capital transactions. Similarly, lots noted as “3 - [X] Collectible” are
handled distinctly under the tax code. These conditions are reported to the IRS. You may wish to consult with your tax advisor, the IRS or your state tax authority regarding the proper treatment for
these scenarios. With further regard to Box 3, there is also a checkmark to indicate the proceeds of sale are from a Qualified Opportunity Zone Fund investment - a QOF. If the proceeds are from a QOF
the Additional Information column will reflect the following - “3 - [X] Proceeds from QOF.” The tax treatment for QOF investments can be complex and you may wish to consult your tax advisor about
such sales.

Closing of written options is presented in a distinct manner in accordance with IRS regulations. For these transactions the Cost or other basis (column 1e) is always presented as $0.00 and the
Proceeds (column 1d) is the net of the amount received when the option was written and the cost to close the position.

FATCA filing requirement [ ]

SHORT TERM TRANSACTIONS FOR COVERED TAX LOTS [Ordinary gains or losses are identified in the Additional information column] (Lines 2 & 5)
Report on Form 8949, Part I with Box A checked. Basis is provided to the IRS. (Line 12)
“Gain or loss (-)” is NOT reported to the IRS.
1a- Description of property/CUSIP/Symbol
1c- Date 1d- Proceeds & 1f- Accrued mkt disc (D) & Gain or loss(-) &
sold or 6- Reported 1b- Date 1e- Cost or 1g- Wash sale loss 7- Loss not allowed (X)
disposed Quantity (G)ross or (N)et acquired other basis disallowed (W) also not reported (Z) Additional information
COST 06/09/2023 CALL $690.00 / CUSIP: / Symbol:
06/09/23 21.000 0.00 Various 41.00 ... -41.00 Total of 4 transactions
COSTCO WHOLESALE CORPORATION C OMMON STOCK / CUSIP: 22160K105 / Symbol:
05/26/23 1.210 607.32 Various 600.75 ... 6.57 Total of 2 transactions
05/30/23 1.000 514.59 05/30/23 514.17 ... 0.42 Sale 25
05/30/23 1.000 509.36 05/30/23 510.79 1.43 W 0.00 Sale 25
06/02/23 1.284 661.52 Various 658.47 ... 3.05 Total of 2 transactions
06/06/23 3.120 1,612.29 Various 1,603.28 ... 9.01 Total of 3 transactions
07/28/23 4.000 2,256.62 Various 2,095.44 ... 161.18 Total of 3 transactions
08/01/23 4.000 2,233.98 07/31/23 2,244.76 ... -10.78 Sale 25
Security total: 8,395.68 8,227.66 1.43 W 169.45

* This is important tax information and is being furnished to the Internal Revenue Service. If you are required to file a return, a negligence penalty or other sanction may be imposed on you if
this income is taxable and the IRS determines that it has not been reported. Remember, taxpayers are ultimately responsible for the accuracy of their tax return(s).
 Page 4 of 10

Robinhood Markets Inc. as agent for Account 678778044

Robinhood Securities LLC Proceeds from Broker and Barter Exchange Transactions
2023 1099-B* OMB No. 1545-0715 (continued) 02/12/2024

SHORT TERM TRANSACTIONS FOR COVERED TAX LOTS [Ordinary gains or losses are identified in the Additional information column] (Lines 2 & 5)
Report on Form 8949, Part I with Box A checked. Basis is provided to the IRS. (Line 12)
“Gain or loss (-)” is NOT reported to the IRS.
1a- Description of property/CUSIP/Symbol
1c- Date 1d- Proceeds & 1f- Accrued mkt disc (D) & Gain or loss(-) &
sold or 6- Reported 1b- Date 1e- Cost or 1g- Wash sale loss 7- Loss not allowed (X)
disposed Quantity (G)ross or (N)et acquired other basis disallowed (W) also not reported (Z) Additional information
FORD MOTOR COMPANY / CUSIP: 345370860 / Symbol:
07/03/23 20.000 303.80 Various 284.63 ... 19.17 Total of 6 transactions
07/17/23 17.000 248.37 06/30/23 256.95 ... -8.58 Sale 25
Security total: 552.17 541.58 ... 10.59
ISHARES 0-5 YEAR TIPS BOND ETF / CUSIP: 46429B747 / Symbol:
06/01/23 0.360 35.23 06/01/23 35.19 ... 0.04 Sale 25
QUALCOMM INCORPORATED COMMON S TOCK / CUSIP: 747525103 / Symbol:
07/17/23 2.000 244.66 Various 236.00 ... 8.66 Total of 2 transactions
SPDR S&P 500 ETF TRUST / CUSIP: 78462F103 / Symbol:
07/03/23 5.000 2,214.78 Various 2,205.00 ... 9.78 Total of 2 transactions
07/17/23 1.000 449.11 06/30/23 442.52 ... 6.59 Sale 25
Security total: 2,663.89 2,647.52 ... 16.37
Totals : 11,891.63 11,728.95 1.43 W 164.11

* This is important tax information and is being furnished to the Internal Revenue Service. If you are required to file a return, a negligence penalty or other sanction may be imposed on you if
this income is taxable and the IRS determines that it has not been reported. Remember, taxpayers are ultimately responsible for the accuracy of their tax return(s).
 Page 5 of 10

Robinhood Markets Inc. as agent for Account 678778044

Robinhood Securities LLC Detail for Interest Income
2023 02/12/2024
This section of your tax information statement contains the payment level detail of taxable interest and associated bond premium. Market discount will be shown here only if you have elected to
recognize it currently rather than at the time of sale or maturity. Bond premium and market discount for covered tax lots are totaled on Form 1099-INT and reported to the IRS. For noncovered tax lots,
they are totaled and presented beneath the 1099-INT for informational purposes and are not reported to the IRS.

To provide a complete picture of activity for each investment, we also include here nonreportable transactions such as accrued interest paid on purchases and payment or receipt of nonqualified
interest. Other amounts, such as federal, state and foreign tax withheld and investment expenses are shown as negative amounts but do not net against the reportable income totals.

Security description CUSIP and/or symbol Date Amount Transaction type Notes
INTEREST PAYMENT 01/31/23 0.06 Interest
02/28/23 0.04 Interest
03/31/23 0.03 Interest
04/28/23 0.01 Interest
05/31/23 0.18 Interest
06/26/23 0.56 Interest
06/30/23 0.15 Interest
07/31/23 0.18 Interest
1.21 Total Interest

1.21 Total Interest

 Page 6 of 10

Robinhood Markets Inc. as agent for Account 678778044

Robinhood Securities LLC Detail for Miscellaneous Information
2023 02/12/2024

Security description CUSIP and/or symbol Date Amount Transaction type Notes
US Dollars USDOLLARS 07/24/23 1.13 Other income

1.13 Total Miscellaneous income

 Page 7 of 10

Robinhood Markets Inc. as agent for Account 678778044

Robinhood Securities LLC Fees and Expenses
2023 02/12/2024
This section of your tax information statement may contain the detail of fees and investment expenses that are not accounted for in amounts reportable to the IRS on the various Forms 1099. You may
wish to consult with your tax advisor, the IRS or your state tax authority regarding the proper tax treatment.

These amounts are provided here to facilitate an accounting of all amounts received during the year and are totaled in the Reconciliations, Fees, Expenses and Expenditures found in the Summary
Information at the beginning of the statement.

Description CUSIP and/or symbol Date Amount Transaction type Notes

Gold Subscription fee GLDSUBFEE 01/26/23 -5.00 Subscription expense
02/27/23 -5.00 Subscription expense
03/27/23 -5.00 Subscription expense
04/26/23 -5.00 Subscription expense
05/26/23 -5.00 Subscription expense
06/26/23 -5.00 Subscription expense
06/26/23 -5.00 Subscription expense
07/25/23 -5.00 Subscription expense
-40.00 Total Subscription expense

-40.00 Total Subscription expense

 Page 8 of 10

Robinhood Markets Inc. as agent for

Robinhood Securities LLC
2023 End Notes for Account 678778044

25 Tax lot closed on a first in first out basis.

 Page 9 of 10
Instructions for Recipient
Common Instructions for Recipient shows the market discount that accrued on the debt instrument during the year while Line 1c. Shows the trade date of the sale or exchange. For short sales, the date shown
Recipient's taxpayer identification number (TIN). For your protection, this form may held by you, unless it was reported on Form 1099-OID. For a taxable or tax-exempt is the date the security was delivered to close the short sale. For aggregate reporting in
show only the last four digits of your TIN (social security number (SSN), individual covered security acquired on or after January 1, 2015, accrued market discount will be boxes 8 through 11, no entry will be present.
taxpayer identification number (ITIN), adoption taxpayer identification number (ATIN), or calculated on a constant yield basis unless you notified your payer in writing in Line 1d. Shows the cash proceeds, reduced by any commissions or transfer taxes
employer identification number (EIN)). However, the issuer has reported your complete accordance with Regulations section 1.6045-1(n)(5) that you did not want to make a related to the sale, for transactions involving stocks, debt, commodities, forward
TIN to the IRS. constant yield election for market discount under section 1276(b). Report the accrued contracts, non-Section 1256 option contracts, or securities futures contracts. May show
Account number. May show an account or other unique number the payer assigned to market discount on your income tax return as directed in the Instructions for Forms the proceeds from the disposition of your interest(s) in a widely held fixed investment
distinguish your account. 1040. Market discount on a tax-exempt security is includible in taxable income as trust. May also show the aggregate amount of cash and the fair market value of any
Backup Withholding. Shows backup withholding. Generally, a payer must backup interest income. stock or other property received in a reportable change in control or capital structure
withhold if you did not furnish your taxpayer identification number. See Form W-9 and Line 11. For a taxable covered security (other than a U.S. Treasury obligation), shows arising from the corporate transfer of property to a foreign corporation. Losses on
Pub. 505 for more information. Report this amount on your income tax return as tax the amount of premium amortization allocable to the interest payment(s), unless you forward contracts or nonSection 1256 option contracts are shown in parentheses. This
withheld. notified the payer in writing in accordance with Regulations section 1.6045-1(n)(5) that box does not include proceeds from regulated futures contracts or Section 1256 option
Nominees. If this 1099 form includes amounts belonging to another person, you are you did not want to amortize bond premium under section 171. If an amount is reported contracts. Report this amount on Form 8949 or on Schedule D (Form 1040) (whichever
considered a nominee recipient. You must file as the “payer” the respective Form 1099 in this line, see the Instructions for Schedule B (Form 1040) to determine the net is applicable) as explained in the Instructions for Schedule D (Form 1040).
(DIV, INT, or OID) Copy A (with a Form 1096) to the IRS for each of the other owners amount of interest includible in income on Form 1040 or 1040-SR with respect to the Line 1e. Shows the cost or other basis of securities sold. If the securities were acquired
as recipient(s) to show their allocable share of the income and you must furnish the security. If an amount is not reported in this line for a taxable covered security acquired through the exercise of a noncompensatory option granted or acquired on or after
respective Copy B Form(s) and amounts to each owner. A spouse is not required to file at a premium and the payer is reporting premium amortization, the payer has reported a January 1, 2014, the basis has been adjusted to reflect your option premium. If the
a nominee return to show amounts owned by the other spouse. See the General net amount of interest in line 1. If the amount in line 11 is greater than the amount of securities were acquired through the exercise of a noncompensatory option granted or
Instructions for Certain Information Returns. interest paid on the covered security, see Regulations section 1.171-2(a)(4). acquired before January 1, 2014, your broker is permitted, but not required, to adjust
FATCA filing requirement. If the FATCA filing requirement box is checked, the payer Line 12. For a U.S. Treasury obligation that is a covered security, shows the amount of the basis to reflect your option premium. If the securities were acquired through the
is reporting on Form 1099 to satisfy its chapter 4 account reporting requirement. You premium amortization allocable to the interest payment(s), unless you notified the payer exercise of a compensatory option, the basis has not been adjusted to include any
also may have a filing requirement. See the Instructions for Form 8938. in writing in accordance with Regulations section 1.6045-1(n)(5) that you did not want to amount related to the option that was reported to you on a Form W-2. If box 5 is
amortize bond premium under section 171. If an amount is reported in this line, see the checked, box 1e may be blank. See the Instructions for Form 8949, the Instructions for
Keep tax documents for your records. Instructions for Schedule B (Form 1040) to determine the net amount of interest Schedule D (Form 1040 or), or Pub. 550 for details.
includible in income on Form 1040 or 1040-SR with respect to the U.S. Treasury Line 1f. Shows the amount of accrued market discount. For details on market discount,
obligation. If an amount is not reported in this line for a U.S. Treasury obligation that is a see the Schedule D (Form 1040) instructions, the Instructions for Form 8949, and Pub.
1099-INT Instructions for Recipient covered security acquired at a premium and the payer is reporting premium 550. If box 5 is checked, box 1f may be blank.
The information provided may be different for covered and noncovered securities. For a amortization, the payer has reported a net amount of interest in line 3. If the amount in Line 1g. Shows the amount of nondeductible loss in a wash sale transaction. For
description of covered securities, see the Instructions for Form 8949. For a taxable line 12 is greater than the amount of interest paid on the U.S. Treasury obligation, see details on wash sales, see the Schedule D (Form 1040) instructions, the Instructions for
covered security acquired at a premium, unless you notified the payer in writing in Regulations section 1.171-2(a)(4). Form 8949, and Pub. 550. If box 5 is checked, box 1g may be blank.
accordance with Regulations section 1.6045-1(n)(5) that you did not want to amortize
Line 13. For a tax-exempt covered security, shows the amount of premium amortization Line 2. The short-term and long-term boxes pertain to short-term gain or loss and
the premium under section 171, or for a tax-exempt covered security acquired at a
allocable to the interest payment(s). If an amount is reported in this line, see Pub. 550 to long-term gain or loss. If the “Ordinary” box is checked, your security may be subject to
premium, your payer must generally report either (1) a net amount of interest that determine the net amount of tax-exempt interest reportable on Form 1040 or 1040-SR. special rules. For example, gain on a contingent payment debt instrument subject to the
reflects the offset of the amount of interest paid to you by the amount of premium If an amount is not reported in this line for a tax-exempt covered security acquired at a noncontingent bond method is generally treated as ordinary interest income rather than
amortization allocable to the payment(s), or (2) a gross amount for both the interest paid premium, the payer has reported a net amount of interest in line 8 or 9, whichever is
to you and the premium amortization allocable to the payment(s). If you did notify your as capital gain. See the Instructions for Form 8949, Pub. 550, or Pub. 1212 for more
applicable. If the amount in line 13 is greater than the amount of interest paid on the details on whether there are any special rules or adjustments that might apply to your
payer that you did not want to amortize the premium on a taxable covered security, then
tax-exempt covered security, the excess is a nondeductible loss. See Regulations security. If box 5 is checked, box 2 may be blank.
your payer will only report the gross amount of interest paid to you. For a noncovered
section 1.171-2(a)(4)(ii). Line 3. If checked, proceeds are from a transaction involving collectibles or from a
security acquired at a premium, your payer is only required to report the gross amount
Line 14. Shows CUSIP number(s) for tax-exempt bond(s) on which tax-exempt interest Qualified Opportunity Fund (QOF).
of interest paid to you.
was paid, or tax credit bond(s) on which taxable interest was paid or tax credit was Line 4. Shows backup withholding. Generally, a payer must backup withhold if you did
Line 1. Shows taxable interest paid to you during the calendar year by the payer. This
allowed, to you during the calendar year. If blank, no CUSIP number was issued for the not furnish your TIN to the payer. See Form W-9 for information on backup withholding.
does not include interest shown in line 3. May also show the total amount of the credits
bond(s). Include this amount on your income tax return as tax withheld.
from clean renewable energy bonds, new clean renewable energy bonds, qualified
Lines 15-17. State tax withheld reporting lines. Line 5. If checked, the securities sold were noncovered securities and boxes 1b, 1e, 1f,
energy conservation bonds, qualified zone academy bonds, qualified school
Future developments. For the latest information about developments related to Form 1g, and 2 may be blank. Generally, a noncovered security means: stock purchased
construction bonds, and build America bonds that must be included in your interest
1099-INT and its instructions, such as legislation enacted after they were published, go before 2011, stock in most mutual funds purchased before 2012, stock purchased in or
income. These amounts were treated as paid to you during the calendar year on the
to www.irs.gov/Form1099INT. transferred to a dividend reinvestment plan before 2012, debt acquired before 2014,
credit allowance dates (March 15, June 15, September 15, and December 15). For
Free File. Go to www.irs.gov/FreeFile to see if you qualify for no-cost online federal tax options granted or acquired before 2014, and securities futures contracts entered into
more information, see Form 8912. See the instructions above for a taxable covered
preparation, e-filing, and direct deposit or payment options. before 2014.
security acquired at a premium.
Line 2. Shows interest or principal forfeited because of early withdrawal of time savings. Line 6. If the exercise of a noncompensatory option resulted in a sale of a security, a
You may deduct this amount to figure your adjusted gross income on your income tax checked “net proceeds” box indicates whether the amount in box 1d was adjusted for
return. See the Instructions for Forms 1040 to see where to take the deduction. 1099-B Instructions for Recipient option premium.
Line 3. Shows interest on U.S. Savings Bonds, Treasury bills, Treasury bonds, and Brokers and barter exchanges must report proceeds from (and in some cases, basis Line 7. If checked, you cannot take a loss on your tax return based on gross proceeds
Treasury notes. This may or may not all be taxable. See Pub. 550. This interest is for) transactions to you and the IRS on Form 1099-B. Reporting is also required when from a reportable change in control or capital structure reported in box 1d. See the Form
exempt from state and local income taxes. This interest is not included in line 1. See the your broker knows or has reason to know that a corporation in which you own stock has 8949 and Schedule D (Form 1040) instructions. The broker should advise you of any
instructions above for a taxable covered security acquired at a premium. had a reportable change in control or capital structure. You may be required to losses on a separate statement.
Line 4. Shows backup withholding. Generally, a payer must backup withhold if you did recognize gain from the receipt of cash, stock, or other property that was exchanged for Line 12. If checked, the basis in box 1e has been reported to the IRS and either the
not furnish your TIN or you did not furnish the correct TIN to the payer. See Form W-9. the corporation’s stock. If your broker reported this type of transaction to you, the short-term or the long-term gain or loss box in box 2 will be checked. If box 12 is
Include this amount on your income tax return as tax withheld. corporation is identified in box 1a. checked on Form(s) 1099-B and NO adjustment is required, see the instructions for
Line 5. Any amount shown is your share of investment expenses of a singleclass CUSIP number. Shows the CUSIP (Committee on Uniform Security Identification your Schedule D (Form 1040) as you may be able to report your transaction directly on
REMIC. This amount is included in line 1. Note: This amount is not deductible. Procedures) number or other applicable identifying number. Schedule D (Form 1040). If the “Ordinary” box in box 2 is checked, an adjustment may
Line 6. Shows foreign tax paid. You may be able to claim this tax as a deduction or a Applicable checkbox on Form 8949. Indicates where to report this transaction on be required.
credit on your Form 1040 or 1040-SR. See your tax return instructions. Form 8949 and Schedule D (Form 1040), and which checkbox is applicable. See the Line 13. Shows the cash you received, the fair market value of any property or services
Line 7. Shows the country or U.S. possession to which the foreign tax was paid. instructions for your Schedule D (Form 1040) and/or Form 8949. you received, and the fair market value of any trade credits or scrip credited to your
Line 1a. Shows a brief description of the item or service for which amounts are being account by a barter exchange. See Pub. 525.
Line 8. Shows tax-exempt interest paid to you during the calendar year by the payer.
See how to report this amount in the Instructions for Forms 1040. This amount may be reported. For regulated futures contracts and forward contracts, “RFC” or other Lines 14-16. Show state(s)/local income tax information.
subject to backup withholding. See Line 4 above. See the instructions above for a appropriate description may be shown. For Section 1256 option contracts, “Section Future developments. For the latest information about any developments related to
tax-exempt covered security acquired at a premium. 1256 option” or other appropriate description may be shown. For a corporation that had Form 1099-B and its instructions, such as legislation enacted after they were published,
Line 9. Shows tax-exempt interest subject to the alternative minimum tax. This amount a reportable change in control or capital structure, this box may show the class of stock go to www.irs.gov/Form1099B.
is included in line 8. See the Instructions for Form 6251. See the instructions above for as C (common), P (preferred), or O (other). Free File. Go to www.irs.gov/FreeFile to see if you qualify for no-cost online federal tax
a tax-exempt covered security acquired at a premium. Line 1b. This box may be blank if box 5 is checked or if the securities sold were preparation, e-filing, and direct deposit or payment options.
Line 10. For a taxable or tax-exempt covered security, if you made an election under acquired on a variety of dates. For short sales, the date shown is the date you acquired
section 1278(b) to include market discount in income as it accrues and you notified your the security delivered to close the short sale.
payer of the election in writing in accordance with Regulations section 1.6045-1(n)(5), 1099-MISC Instructions for Recipient
 Page 10 of 10
Instructions for Recipient
Line 2. Report royalties from oil, gas, or mineral properties; copyrights; and patents on
Schedule E (Form 1040). However, report payments for a working interest as explained
in the Schedule E (Form 1040) instructions. For royalties on timber, coal, and iron ore,
see Pub. 544.
Line 3. Generally, report this amount on the “Other income” line of Schedule 1 (Form
1040) and identify the payment. The amount shown may be payments received as the
beneficiary of a deceased employee, prizes, awards, taxable damages, Indian gaming
profits, or other taxable income. See Pub. 525. If it is trade or business income, report
this amount on Schedule C or F (Form 1040).
Line 4. See "Backup Withholding" section.
Shows backup withholding or withholding on Indian gaming profits.
Generally, a payer must backup withhold if you did not furnish your TIN. See Form W-9
and Pub. 505 for more information. Report this amount on your income tax return as tax
withheld.
Line 8. Shows substitute payments in lieu of dividends or tax-exempt interest received
by your broker on your behalf as a result of a loan of your securities. Report on the
“Other income” line of Schedule 1 (Form 1040).
Line 13. If the FATCA filing requirement box is checked, the payer is reporting on this
Form 1099 to satisfy its account reporting requirement under chapter 4 of the Internal
Revenue Code. You may also have a filing requirement. See the Instructions for Form
8938.
Lines 16-18. Show state or local income tax withheld from the payments.
Future developments. For the latest information about developments related to Form
1099-MISC and its instructions, such as legislation enacted after they were published,
go to www.irs.gov/Form1099MISC.
Free File. Go to www.irs.gov/FreeFile to see if you qualify for no-cost online federal tax
preparation, e-filing, and direct deposit or payment options.
 Page 1 of 6

Tax Information Statement Date: 02/12/2024

Robinhood Markets Inc. as agent for
Robinhood Crypto LLC
Account 678778044C 2023
85 Willow Rd Dmytro Yevsieiev
Menlo Park, CA 94025 505 Preston Drive
Customer Service: 650-940-2700 Bolingbrook, IL 60440

PAYER'S TIN: 46-4364776 RECIPIENT'S TIN: XXX-XX-7783

11 - [ ] FATCA filing requirement (see instructions) Summary Information 13 - [ ] FATCA filing requirement (see instructions)

DIVIDENDS AND DISTRIBUTIONS 2023 1099-DIV* OMB No. 1545-0110 MISCELLANEOUS INFORMATION 2023 1099-MISC* OMB No. 1545-0115
1a- Total ordinary dividends (includes lines 1b, 5, 2e) 0.00 2- Royalties 0.00
1b- Qualified dividends 0.00 3- Other income 0.00
2a- Total capital gain distributions (includes lines 2b, 2c, 2d, 2f) 0.00 4- Federal income tax withheld 0.00
2b- Unrecaptured Section 1250 gain 0.00 8- Substitute payments in lieu of dividends or interest 0.00
2c- Section 1202 gain 0.00
2d- Collectibles (28%) gain 0.00 SECTION 1256 CONTRACTS 2023 1099-B* OMB No. 1545-0715
2e- Section 897 ordinary dividends 0.00
2f- Section 897 capital gain 0.00 8- Profit or (loss) realized in 2023 on closed contracts 0.00
3- Nondividend distributions 0.00 9- Unrealized profit or (loss) on open contracts-12/31/2022 0.00
4- Federal income tax withheld 0.00 10- Unrealized profit or (loss) on open contracts-12/31/2023 0.00
5- Section 199A dividends 0.00 11- Aggregate profit or (loss) on contracts 0.00
6- Investment expenses 0.00
If applicable, proceeds from sale transactions appear summarized below and are
8- Foreign country or US possession: 7- Foreign tax paid: 0.00
detailed in subsequent sections of this document.
9- Cash liquidation distributions 0.00
10- Noncash liquidation distributions 0.00 * This is important tax information and is being furnished to the Internal Revenue Service.
12- Exempt-interest dividends (includes line 13) 0.00 If you are required to file a return, a negligence penalty or other sanction may be imposed on
13- Specified private activity bond interest dividends (AMT) 0.00 you if this income is taxable and the IRS determines that it has not been reported.

SUMMARY OF PROCEEDS, GAINS & LOSSES, ADJUSTMENTS AND WITHHOLDING

Refer to the 1099-B and Proceeds not reported to the IRS pages to ensure that you consider all relevant items and to determine the correct gains and losses. The amounts shown below are for informational purposes.
Term Form 8949 type Proceeds Cost basis Market discount Wash sale loss disallowed Net gain or loss(-)

Short A (basis reported to the IRS) 0.00 0.00 0.00 0.00 0.00
Short B (basis not reported to the IRS) 2,013.67 2,051.90 0.00 0.00 -38.23
Short C (Form 1099-B not received) 0.00 0.00 0.00 0.00 0.00
Total Short-term 2,013.67 2,051.90 0.00 0.00 -38.23
Long D (basis reported to the IRS) 0.00 0.00 0.00 0.00 0.00
Long E (basis not reported to the IRS) 0.00 0.00 0.00 0.00 0.00
Long F (Form 1099-B not received) 0.00 0.00 0.00 0.00 0.00
Total Long-term 0.00 0.00 0.00 0.00 0.00
Undetermined B or E (basis not reported to the IRS) 0.00 0.00 0.00 0.00 0.00
Undetermined C or F (Form 1099-B not received) 0.00 0.00 0.00 0.00 0.00
Total Undetermined-term 0.00 0.00 0.00 0.00 0.00

Grand total 2,013.67 2,051.90 0.00 0.00 -38.23

Withholding Amount
Federal income tax withheld 0.00

Changes to dividend tax classifications processed after your original tax form is issued for 2023 may require an amended tax form.
 Page 2 of 6

Robinhood Markets Inc. as agent for Account 678778044C

Robinhood Crypto LLC Summary Information
2023 (continued) 02/12/2024

INTEREST INCOME 2023 1099-INT OMB No. 1545-0112 ORIGINAL ISSUE DISCOUNT AND ADJUSTMENTS
This is important tax information and is being furnished to the Internal Revenue Service. Use bond-by-bond details from the Form 1099-OID page(s) to determine amounts of
If you are required to file a return, a negligence penalty or other sanction may be Original Issue Discount income for your income tax return(s). The amounts shown in this
imposed on you if this income is taxable and the IRS determines that it has not been section are for your reference when preparing your income tax return(s).
reported. Original issue discount for the year 0.00
1- Interest income (not included in line 3) 0.00 Acquisition premium (covered lots) 0.00
2- Early withdrawal penalty 0.00 Acquisition premium (noncovered lots) 0.00
3- Interest on US Savings Bonds & Treasury obligations 0.00 Original issue discount on Treasury obligations 0.00
4- Federal income tax withheld 0.00 Acquisition premium, Treasury obligations (covered lots) 0.00
5- Investment expenses 0.00 Acquisition premium, Treasury obligations (noncovered lots) 0.00
7- Foreign country or US possession: 6- Foreign tax paid: 0.00 Tax-exempt OID 0.00
8- Tax-exempt interest (includes line 9) 0.00 Tax-exempt OID (lots not reported) 0.00
9- Specified private activity bond interest (AMT) 0.00 Acquisition premium (covered) 0.00
10- Market discount (covered lots) 0.00 Acquisition premium (lots not reported) 0.00
11- Bond premium (covered lots) 0.00 Tax-exempt OID on private activity bonds 0.00
12- Bond premium on Treasury obligations (covered lots) 0.00 Tax-exempt OID on private activity bonds (lots not reported) 0.00
13- Bond premium on tax-exempt bonds (categorized below) 0.00 Acquisition premium (AMT, covered) 0.00
Tax-exempt obligations (covered lots) 0.00 Acquisition premium (AMT, lots not reported) 0.00
Tax-exempt private activity obligations (AMT, covered lots) 0.00 Market discount (all lots) 0.00
14- Tax-exempt and tax credit bond CUSIP number Early withdrawal penalty 0.00
FATCA filing requirement [ ] Investment expenses 0.00

The following amounts are not reported to the IRS. They are presented here for your reference RECONCILIATIONS, FEES, EXPENSES AND EXPENDITURES
when preparing your tax return(s). The amounts in this section are not reported to the IRS. They are presented here for your
reference when preparing your income tax return(s).
Taxable accrued interest paid 0.00
Taxable accrued Treasury interest paid 0.00 Other Receipts & Reconciliations- Partnership distributions 0.00
Tax-exempt accrued interest paid 0.00 Other Receipts & Reconciliations- Foreign tax paid- partnership 0.00
Tax-exempt accrued interest paid (AMT) 0.00 Other Receipts & Reconciliations- Return of principal 0.00
Taxable accrued nonqualified interest paid 0.00 Other Receipts & Reconciliations- Deferred income payment 0.00
Tax-exempt accrued nonqualified interest paid 0.00 Other Receipts & Reconciliations- Deemed premium 0.00
Tax-exempt accrued nonqualified interest paid (AMT) 0.00 Other Receipts & Reconciliations- Income accrual- UIT 0.00
Nonqualified interest 0.00 Other Receipts & Reconciliations- Basis adjustments 0.00
Tax-exempt nonqualified interest 0.00 Other Receipts & Reconciliations- Foreign tax pd beyond treaty 0.00
Tax-exempt nonqualified interest (AMT) 0.00 Fees & Expenses- Margin interest 0.00
Interest shortfall on contingent payment debt 0.00 Fees & Expenses- Dividends paid on short position 0.00
Bond premium- Non Treasury obligations (noncovered lots) 0.00 Fees & Expenses- Interest paid on short position 0.00
Bond premium- Treasury obligations (noncovered lots) 0.00 Fees & Expenses- Non reportable distribution expense 0.00
Bond premium- Tax-exempt obligations (noncovered lots) 0.00 Fees & Expenses- Other expenses 0.00
Bond premium- Tax-exempt obligations (AMT, noncovered lots) 0.00 Fees & Expenses- Severance tax 0.00
Market discount (noncovered lots) 0.00 Fees & Expenses- Organizational expense 0.00
Fees & Expenses- Miscellaneous fees 0.00
STATE TAX WITHHELD Fees & Expenses- Tax-exempt investment expense 0.00
Use the details of the State Tax Withholding page(s) to determine the appropriate amounts for Foreign Exchange Gains & Losses- Foreign currency gain/loss 0.00
your income tax return(s). The amounts shown in this section are for your reference.
1099-DIV total withheld 0.00
1099-INT total withheld 0.00
1099-OID total withheld 0.00
1099-MISC total withheld 0.00
1099-B total withheld 0.00
 Page 3 of 6

Robinhood Markets Inc. as agent for Account 678778044C

Robinhood Crypto LLC Proceeds from Broker and Barter Exchange Transactions
2023 1099-B* OMB No. 1545-0715 02/12/2024
Sales transactions are organized into sections according to term (long, short or undetermined) and covered status (covered or noncovered). For tax lots whose term is undetermined, use your historical
documents to establish the cost basis and date of purchase. The Box 12, Check if basis reported to IRS checkmark, is reflected as being checked in the title of the covered securities pages of Forms
1099-B, short-term and long-term. The title pages of the noncovered securities pages for Forms 1099-B reflect that Box 12 is not being checked, as these securities are not being reported to the IRS.

Several columns include both an amount and a qualifying notation to its right. Where proceeds are the result of an option exercise or assignment, there is indication of whether the amount is N (net of
option premium) or G (Gross). Accrued market discount and wash sale loss disallowed appear in the same column, identified by the letters D or W, respectively. Where you are not permitted to
recognize a loss, an indication of X (change in control or capital structure) or Z (other corporate action) is used. The change in control condition is reported to the IRS for covered lots. Neither the
disallowance of loss due to a corporate action nor the amount of gain or loss is reported to the IRS in any instance.

Some tax lots may have notations in the column of Additional Information because they require special treatment on your tax returns. Sales of securities such as Contingent Payment Debt Instruments
(CPDI) are marked as “Ordinary” because gains and losses on these instruments generally do not qualify as short- or long-term capital transactions. Similarly, lots noted as “3 - [X] Collectible” are
handled distinctly under the tax code. These conditions are reported to the IRS. You may wish to consult with your tax advisor, the IRS or your state tax authority regarding the proper treatment for
these scenarios. With further regard to Box 3, there is also a checkmark to indicate the proceeds of sale are from a Qualified Opportunity Zone Fund investment - a QOF. If the proceeds are from a QOF
the Additional Information column will reflect the following - “3 - [X] Proceeds from QOF.” The tax treatment for QOF investments can be complex and you may wish to consult your tax advisor about
such sales.

Closing of written options is presented in a distinct manner in accordance with IRS regulations. For these transactions the Cost or other basis (column 1e) is always presented as $0.00 and the
Proceeds (column 1d) is the net of the amount received when the option was written and the cost to close the position.

FATCA filing requirement [ ]

SHORT TERM TRANSACTIONS FOR NONCOVERED TAX LOTS [Ordinary gains or losses are identified in the Additional information column] (Line 5)
Report on Form 8949, Part I with Box B checked. Basis is NOT provided to the IRS. (Line 12)
“Date acquired,” “Cost or other basis,” "Accrued market discount," "Wash sale loss disallowed" and “Gain or loss (-)” are NOT reported to the IRS.
1a- Description of property/CUSIP/Symbol
1c- Date 1d- Proceeds & Accrued mkt disc (D) & Gain or loss(-) &
sold or 6- Reported Date Cost or Wash sale loss 7- Loss not allowed (X)
disposed Quantity (G)ross or (N)et acquired other basis disallowed (W) also not reported (Z) Additional information
Bitcoin / CUSIP: BTCUSD / Symbol:
05/30/23 0.00187415 52.19 05/25/23 49.36 ... 2.83 Sale 25
12/07/23 0.024 1,034.12 12/04/23 1,001.11 ... 33.01 Sale 25
12/11/23 0.023 927.36 12/08/23 1,001.43 ... -74.07 Sale 25
Security total: 2,013.67 2,051.90 ... -38.23
Totals : 2,013.67 2,051.90 -38.23

* This is important tax information and is being furnished to the Internal Revenue Service. If you are required to file a return, a negligence penalty or other sanction may be imposed on you if
this income is taxable and the IRS determines that it has not been reported. Remember, taxpayers are ultimately responsible for the accuracy of their tax return(s).
 Page 4 of 6

Robinhood Markets Inc. as agent for

Robinhood Crypto LLC
2023 End Notes for Account 678778044C

25 Tax lot closed on a first in first out basis.

 Page 5 of 6
Instructions for Recipient
Common Instructions for Recipient Line 1f. Shows the amount of accrued market discount. For details on market discount,
Recipient's taxpayer identification number (TIN). For your protection, this form may see the Schedule D (Form 1040) instructions, the Instructions for Form 8949, and Pub.
show only the last four digits of your TIN (social security number (SSN), individual 550. If box 5 is checked, box 1f may be blank.
taxpayer identification number (ITIN), adoption taxpayer identification number (ATIN), or Line 1g. Shows the amount of nondeductible loss in a wash sale transaction. For
employer identification number (EIN)). However, the issuer has reported your complete details on wash sales, see the Schedule D (Form 1040) instructions, the Instructions for
TIN to the IRS. Form 8949, and Pub. 550. If box 5 is checked, box 1g may be blank.
Account number. May show an account or other unique number the payer assigned to Line 2. The short-term and long-term boxes pertain to short-term gain or loss and
distinguish your account. long-term gain or loss. If the “Ordinary” box is checked, your security may be subject to
Backup Withholding. Shows backup withholding. Generally, a payer must backup special rules. For example, gain on a contingent payment debt instrument subject to the
withhold if you did not furnish your taxpayer identification number. See Form W-9 and noncontingent bond method is generally treated as ordinary interest income rather than
Pub. 505 for more information. Report this amount on your income tax return as tax as capital gain. See the Instructions for Form 8949, Pub. 550, or Pub. 1212 for more
withheld. details on whether there are any special rules or adjustments that might apply to your
Nominees. If this 1099 form includes amounts belonging to another person, you are security. If box 5 is checked, box 2 may be blank.
considered a nominee recipient. You must file as the “payer” the respective Form 1099 Line 3. If checked, proceeds are from a transaction involving collectibles or from a
(DIV, INT, or OID) Copy A (with a Form 1096) to the IRS for each of the other owners Qualified Opportunity Fund (QOF).
as recipient(s) to show their allocable share of the income and you must furnish the Line 4. Shows backup withholding. Generally, a payer must backup withhold if you did
respective Copy B Form(s) and amounts to each owner. A spouse is not required to file not furnish your TIN to the payer. See Form W-9 for information on backup withholding.
a nominee return to show amounts owned by the other spouse. See the General Include this amount on your income tax return as tax withheld.
Instructions for Certain Information Returns. Line 5. If checked, the securities sold were noncovered securities and boxes 1b, 1e, 1f,
FATCA filing requirement. If the FATCA filing requirement box is checked, the payer 1g, and 2 may be blank. Generally, a noncovered security means: stock purchased
is reporting on Form 1099 to satisfy its chapter 4 account reporting requirement. You before 2011, stock in most mutual funds purchased before 2012, stock purchased in or
also may have a filing requirement. See the Instructions for Form 8938. transferred to a dividend reinvestment plan before 2012, debt acquired before 2014,
options granted or acquired before 2014, and securities futures contracts entered into
Keep tax documents for your records. before 2014.
Line 6. If the exercise of a noncompensatory option resulted in a sale of a security, a
1099-B Instructions for Recipient checked “net proceeds” box indicates whether the amount in box 1d was adjusted for
Brokers and barter exchanges must report proceeds from (and in some cases, basis option premium.
for) transactions to you and the IRS on Form 1099-B. Reporting is also required when Line 7. If checked, you cannot take a loss on your tax return based on gross proceeds
your broker knows or has reason to know that a corporation in which you own stock has from a reportable change in control or capital structure reported in box 1d. See the Form
had a reportable change in control or capital structure. You may be required to 8949 and Schedule D (Form 1040) instructions. The broker should advise you of any
recognize gain from the receipt of cash, stock, or other property that was exchanged for losses on a separate statement.
the corporation’s stock. If your broker reported this type of transaction to you, the Line 12. If checked, the basis in box 1e has been reported to the IRS and either the
corporation is identified in box 1a. short-term or the long-term gain or loss box in box 2 will be checked. If box 12 is
CUSIP number. Shows the CUSIP (Committee on Uniform Security Identification checked on Form(s) 1099-B and NO adjustment is required, see the instructions for
Procedures) number or other applicable identifying number. your Schedule D (Form 1040) as you may be able to report your transaction directly on
Applicable checkbox on Form 8949. Indicates where to report this transaction on Schedule D (Form 1040). If the “Ordinary” box in box 2 is checked, an adjustment may
Form 8949 and Schedule D (Form 1040), and which checkbox is applicable. See the be required.
instructions for your Schedule D (Form 1040) and/or Form 8949. Line 13. Shows the cash you received, the fair market value of any property or services
Line 1a. Shows a brief description of the item or service for which amounts are being you received, and the fair market value of any trade credits or scrip credited to your
reported. For regulated futures contracts and forward contracts, “RFC” or other account by a barter exchange. See Pub. 525.
appropriate description may be shown. For Section 1256 option contracts, “Section Lines 14-16. Show state(s)/local income tax information.
1256 option” or other appropriate description may be shown. For a corporation that had Future developments. For the latest information about any developments related to
a reportable change in control or capital structure, this box may show the class of stock Form 1099-B and its instructions, such as legislation enacted after they were published,
as C (common), P (preferred), or O (other). go to www.irs.gov/Form1099B.
Line 1b. This box may be blank if box 5 is checked or if the securities sold were Free File. Go to www.irs.gov/FreeFile to see if you qualify for no-cost online federal tax
acquired on a variety of dates. For short sales, the date shown is the date you acquired preparation, e-filing, and direct deposit or payment options.
the security delivered to close the short sale.
Line 1c. Shows the trade date of the sale or exchange. For short sales, the date shown
is the date the security was delivered to close the short sale. For aggregate reporting in
boxes 8 through 11, no entry will be present.
Line 1d. Shows the cash proceeds, reduced by any commissions or transfer taxes
related to the sale, for transactions involving stocks, debt, commodities, forward
contracts, non-Section 1256 option contracts, or securities futures contracts. May show
the proceeds from the disposition of your interest(s) in a widely held fixed investment
trust. May also show the aggregate amount of cash and the fair market value of any
stock or other property received in a reportable change in control or capital structure
arising from the corporate transfer of property to a foreign corporation. Losses on
forward contracts or nonSection 1256 option contracts are shown in parentheses. This
box does not include proceeds from regulated futures contracts or Section 1256 option
contracts. Report this amount on Form 8949 or on Schedule D (Form 1040) (whichever
is applicable) as explained in the Instructions for Schedule D (Form 1040).
Line 1e. Shows the cost or other basis of securities sold. If the securities were acquired
through the exercise of a noncompensatory option granted or acquired on or after
January 1, 2014, the basis has been adjusted to reflect your option premium. If the
securities were acquired through the exercise of a noncompensatory option granted or
acquired before January 1, 2014, your broker is permitted, but not required, to adjust
the basis to reflect your option premium. If the securities were acquired through the
exercise of a compensatory option, the basis has not been adjusted to include any
amount related to the option that was reported to you on a Form W-2. If box 5 is
checked, box 1e may be blank. See the Instructions for Form 8949, the Instructions for
Schedule D (Form 1040 or), or Pub. 550 for details.
 Page 6 of 6

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