[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-303474-105":3,"detail-sidebar-cat-1-en-105":80,"doc-detail-303474-en":126},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":73,"head_meta":75,"extra_data":77,"updated_unix":79},105,"en","form-1099-step-by-step-2025","Form 1099 Step-by-Step 2025","","Step-by-step guidance explains key sections of U.S. tax Form 1099 for the 2025 tax year, focusing on Form 1099-B and Form 1099-DIV. It describes when Form 1099-B is issued for mutual fund share sales or exchanges, how proceeds, cost basis, and federal income tax withheld are reported, and how net proceeds flow to Form 8949 and Schedule D. It also outlines the dividend and distribution categories on Form 1099-DIV, including ordinary and qualified dividends, capital gain distributions, tax withheld, and related reporting considerations, with a disclaimer to consult tax counsel.",{"@graph":14,"@context":72},[15,34,55],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/forms/","Forms",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/form-1099-step-by-step-2025/303474/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/form-1099-step-by-step-2025/303474.png","ImageObject",442,249,{"name":42,"@type":43},"Fans","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-10-04","2026-09-19",true,{"@type":52,"interactionType":53,"userInteractionCount":26},"InteractionCounter",{"@type":54},"ViewAction",{"@type":56,"mainEntity":57},"FAQPage",[58,64,68],{"name":59,"@type":60,"acceptedAnswer":61},"When do you receive Form 1099-B for 2025?","Question",{"text":62,"@type":63},"You receive Form 1099-B when you redeemed or exchanged mutual fund shares in 2025, other than money market fund shares or shares within a retirement account. The form reports proceeds from those sales or exchanges.","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"What do Box 1e and Box 4 on Form 1099-B cover?",{"text":67,"@type":63},"Box 1e reports the cost or other basis for shares purchased on or after January 1, 2012 and sold during 2025 under the cost basis regulations. Box 4 reports federal income tax withheld under the 24% Backup Withholding Rule if a correct Social Security or Tax Identification number was not provided.",{"name":69,"@type":60,"acceptedAnswer":70},"How does Form 1099-B reporting connect to Form 8949 and Schedule D?",{"text":71,"@type":63},"Net proceeds from the sale or exchange reported in Box 1d should be reported on Form 8949 and then flow to Schedule D of Form 1040 in a line that depends on the holding period. The document notes specific line destinations by holding period.","https://schema.org",{"og:url":32,"og:type":74,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":76,"canonical":32},"index,follow",{"doc_id":78,"site_id":7},303474,1791151012,{"code":4,"msg":81,"data":82},"success",[83,88,93,98,103,108,112,117,122],{"id":84,"doc_module":22,"doc_module_name":25,"category_name":85,"show_sort_weight":86,"slug":87},11,"Presentations",90,"presentations",{"id":89,"doc_module":22,"doc_module_name":25,"category_name":90,"show_sort_weight":91,"slug":92},12,"Resumes",80,"resumes",{"id":94,"doc_module":22,"doc_module_name":25,"category_name":95,"show_sort_weight":96,"slug":97},14,"Invoices",70,"invoices",{"id":99,"doc_module":22,"doc_module_name":25,"category_name":100,"show_sort_weight":101,"slug":102},15,"Posters",60,"posters",{"id":104,"doc_module":22,"doc_module_name":25,"category_name":105,"show_sort_weight":106,"slug":107},16,"Social Media",50,"social-media",{"id":109,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":110,"slug":111},17,40,"forms",{"id":113,"doc_module":22,"doc_module_name":25,"category_name":114,"show_sort_weight":115,"slug":116},18,"Letters",30,"letters",{"id":118,"doc_module":22,"doc_module_name":25,"category_name":119,"show_sort_weight":120,"slug":121},21,"Paper Templates",5,"papers-templates",{"id":123,"doc_module":22,"doc_module_name":25,"category_name":124,"show_sort_weight":4,"slug":125},158,"General","general-158",{"code":4,"msg":81,"data":127},{"doc_id":78,"user_id":128,"nickname":42,"user_avatar":129,"doc_module":22,"category_id":109,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":120,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":26,"language":135,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":12,"update_tm":139,"read_time":22},5909892330395,"https://ap-avatar.wpscdn.com/davatar_6f874abed73319feea01a86fa6f0fab8","Form 1099 Information  \nForm 1099-B  \nIf you redeemed or exchanged mutual fund shares in 2025, other than money market fund shares or shares within a retirement account, you will receive a Form 1099-B. Form 1099-B reports the proceeds from any such sales and is used to calculate capital gains and losses. Proceeds from such sales must be reported to the IRS. For tax year 2025, we are required to report your cost basis for shares of funds that were purchased on or after January 1, 2012, and sold during 2025. Below is an example of a 1099-B form for a sale or exchange of shares held for one year or less. Please note that your 1099-B may have different or additional sections depending on the holding period of your shares.  \n1a 1b 1c 1d 1e 4 5 6  \n| Box | Description |\n| --- | --- |\n| \u003Cbr>1a | Description of Property. This shows a description of the transaction for which amounts are being reported. This information is used in completing Form 8949, Column (a) . |\n| \u003Cbr>1b | Date of acquisition. This shows the acquisition date of any shares sold. This box may be blank if shares were sold on a variety of dates or if acquisition dates cannot be determined. |\n| \u003Cbr>1c | Date sold or disposed This shows the date your sale or exchange transaction was executed. |\n| \u003Cbr>1d | Net proceeds. This is the net proceeds from the sale or exchange of fund shares. This amount should be reported on Form 8949, and flow to Schedule D of Form 1040, Column (d) on either Line 2 or Line 9, depending on your holding period for the shares. Please speak with your tax advisor for specific advice. |\n| \u003Cbr>1e | Cost or other basis. This box represents the cost of shares purchased by you and subsequently sold during 2025. The information contained in this box must be reported to the IRS for shares covered by the cost basis regulations. Investors are not required to use the basis amount for non-covered shares, and it will not be reported to the IRS. In some cases, cost basis of your shares cannot be determined and this may be blank. For general information about cost basis and the regulations, visit [pimco.com/cost-basis.](pimco.com/cost-basis. Please speak with your tax advisor for specific advice)[ Please speak with your tax advisor for specific advice](pimco.com/cost-basis. Please speak with your tax advisor for specific advice). |\n| \u003Cbr>4\u003Cbr>Federal income tax withheld. If you did not provide us with a correct Social Security or Tax Identification number, we are required to withhold a percentage of the gross proceeds. This amount is shown in Box 4 and is the portion of the gross proceeds distributions paid to the IRS under the 24% Backup Withholding Rule. This amount should be included as tax withheld on your income tax return. |  |\n| \u003Cbr>5 | Non-covered security. This box shows YES if the shares sold were not covered under the cost basis regulations and is blank when the shares sold are covered. |\n| \u003Cbr>6\u003Cbr>Gain/(Loss). This informational box shows the gain or loss resulting from your transaction and is provided for informational purposes only. This information is not being reported to the IRS; however for covered shares, please see the description of Box 1e. |  |\n\nPIMCO does not provide legal or tax advice. Please consult your tax and/or legal counsel for specific tax or legal questions and concerns.  \nForm 1099-DIV  \nCorrected (if checked)  (OMB No. 1545-0110) Page 1 of 2  \nFORM 1099-DIV • DIVIDENDS AND DISTRIBUTIONS • 2025  \n1a 1b 2a 2b 2d 3 4 7 12 13  \n| (1a)\u003Cbr>Total\u003Cbr>ordinary\u003Cbr>dividends | (1b)\u003Cbr>Qualified\u003Cbr>dividends | (2a)\u003Cbr>Total\u003Cbr>capital gain\u003Cbr>distributions | (2b)\u003Cbr>Unrecap.\u003Cbr>Sec.\u003Cbr>1250 gain | (2d)\u003Cbr>Collectibles\u003Cbr>(28%) gain | (2e)\u003Cbr>Section\u003Cbr>897\u003Cbr>ordinary\u003Cbr>dividens | (2f)\u003Cbr>Section\u003Cbr>897\u003Cbr>capital\u003Cbr>gain | (3)\u003Cbr>Nondividend\u003Cbr>distributions | (4)\u003Cbr>Federalincome\u003Cbr>tax withheld | (5)\u003Cbr>Section\u003Cbr>199A\u003Cbr>dividends | (6)\u003Cbr>Investment\u003Cbr>expenses | (7)\u003Cbr>Foreign\u003Cbr>tax paid* | (9)\u003Cbr>Cash\u003Cbr>liquidation\u003Cbr>distributi","cbCaifGZuvSN7SJD","https://ap.wps.com/l/cbCaifGZuvSN7SJD","pdf",985474,"English","# Form 1099-B (Mutual fund sales/exchanges)\n## When 1099-B is issued\n## Key boxes and reporting flows\n# Form 1099-DIV (Dividends and distributions)\n## Box categories overview\n## Dividend and tax withheld reporting","[{\"question\":\"When do you receive Form 1099-B for 2025?\",\"answer\":\"You receive Form 1099-B when you redeemed or exchanged mutual fund shares in 2025, other than money market fund shares or shares within a retirement account. The form reports proceeds from those sales or exchanges.\"},{\"question\":\"What do Box 1e and Box 4 on Form 1099-B cover?\",\"answer\":\"Box 1e reports the cost or other basis for shares purchased on or after January 1, 2012 and sold during 2025 under the cost basis regulations. Box 4 reports federal income tax withheld under the 24% Backup Withholding Rule if a correct Social Security or Tax Identification number was not provided.\"},{\"question\":\"How does Form 1099-B reporting connect to Form 8949 and Schedule D?\",\"answer\":\"Net proceeds from the sale or exchange reported in Box 1d should be reported on Form 8949 and then flow to Schedule D of Form 1040 in a line that depends on the holding period. The document notes specific line destinations by holding period.\"}]","Form 1099 Step-by-Step 2025 | PDF",1789803969]