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1099-B boxes for RSU and stock plan sales: what each field means

1099-B box-by-box guide for equity comp sales — blank or zero basis on RSU sales is common and does not mean your true basis is zero.

You are reconciling broker forms before tax software import and need to know which 1099-B boxes matter for RSU sales, NSO sales, and ESPP sales when basis is wrong or blank.

Start here

reports proceeds and may report and holding period. For equity comp sales, Box 1d is proceeds, Box 1e is (often wrong for ), Box 3 is short- or long-term, and Box 5 may mark noncovered securities. You still reconcile to or exercise from and plan records. Form 8949 carries adjustments when broker basis differs from your records. Read the official PDF, not only the broker website summary.

What you need before using this

  • PDF from each broker (official tax form, not just year-end summary).
  • Supplemental broker statement with lot detail if provided.
  • or exercise confirmations for each lot sold.
  • for years when shares vested or options were exercised.
  • Prior Form 8949 if you sold lots from older vests.

1099-B box labels follow IRS specifications; broker layouts vary slightly.

Why this happens

Brokers must report sales proceeds to the IRS. Many also report when they know it. Plan shares often arrive with basis the broker never received from payroll.

shares typically through employer payroll. reports wage income at . The brokerage account may not get transmitted as . Box 1e may be blank or zero on .

shares after exercise should have basis near exercise because spread was wages. Brokers sometimes use strike price or zero if exercise data was missing.

sales combine discount wages () with post-purchase . alone rarely tells the full wage piece.

Covered vs noncovered securities (Box 5 and related indicators) change which Form 8949 column you use. sales are often noncovered, meaning the broker had weaker basis reporting obligations.

Box 1a description and CUSIP help match each sale to a lot. Multiple vests sold in one calendar year may appear as separate lines or one aggregate line depending on broker.

Wash sale rules (Box 1g adjustments) apply to some equity sales if you repurchased substantially identical securities within 30 days. and immediate sale patterns need review if you trade the same stock actively.

Proceeds reported in Box 1d are generally gross proceeds before fees. Compare to your trade confirmation net proceeds if numbers differ slightly.

Date sold appears in Box 1c. Holding period in Box 3 references broker records, which may use trade date not . For , holding period for tax often starts at .

Importing into TurboTax or other software before correcting basis creates inflated in the refund estimator. Fix boxes conceptually on Form 8949, not by deleting the .

Some brokers report aggregate proceeds without listing acquisition date per lot. Request lot detail before filing if you sold shares from multiple vests in one year.

Transferring shares between brokers may drop on the new firm's . Carry and exercise records when you move accounts.

Gifted shares and inherited lots use different basis rules than vests. Confirm you are reading a for shares you received from your employer plan, not a gift from family.

What to check

  • Box 1d proceeds vs trade confirmation.
  • Box 1e basis vs × shares () or exercise ().
  • Box 3 holding period vs your or exercise date records.
  • Box 5 or covered/noncovered indicator for Form 8949 column choice.
  • Multiple lots: supplemental statement vs summary line.
  • Fees: whether proceeds are net or gross of commissions.
  • State copy of if your state taxes .
  • Corrected ( with CORRECTED box) after broker amendment.

Treating blank Box 1e as zero basis

Blank often means unknown, not zero economic basis. For , basis usually equals wage income already on your . Enter that basis on Form 8949 with the adjustment code the instructions describe for the year you file.

What to check in your documents

  • all pages including supplemental.
  • confirmations with and share count per lot.
  • wage detail for or option income.
  • Form 8949 draft from tax software.
  • Broker adjustment worksheet if offered.
  • Schedule D summary totals.

Noncovered RSU lot with zero basis on 1099-B

Illustration only, not your tax situation.

Alex receives showing Box 1d proceeds $8,000, Box 1e blank, Box 5 indicating noncovered security, Box 3 short-term. Alex's confirmation shows 100 shares at $75 ($7,500 on two years ago). Alex reports $8,000 proceeds and $7,500 basis on Form 8949 with the adjustment method for basis not reported to the IRS. is about $500, not $8,000. Alex attaches a one-page worksheet listing grant ID, , and per share in case of later IRS matching. Alex also saves the broker supplemental PDF that lists acquisition date even though Box 1e was blank on the official form.

Questions people ask

Which 1099-B box is cost basis for RSU sales?
Box 1e. It may be blank or zero for lots even when your true basis is . Use plan records, not the empty box alone.
What does noncovered security mean on 1099-B?
Generally that the broker was not required to report basis to the IRS for that sale. You still must report correct basis on your return. Form 8949 instructions describe which column to use.
1099-B vs supplemental statement?
The official goes to the IRS. Supplemental PDFs often show lot-level dates and . Use supplemental detail to build Form 8949 when the summary line aggregates lots.
Do I report 1099-B if I already paid tax at RSU vest?
Yes. The sale is still reported. tax was wages; the sale reports gain or loss after basis. You are not taxed twice on the same dollars when basis is correct.
Short-term vs long-term on 1099-B for RSUs?
Holding period usually runs from for shares received from . If Box 3 disagrees with your records, use and Form 8949 instructions.
What if my broker issued a corrected 1099-B?
Use the corrected form for filing. If you already filed with the original, you may need to amend. Keep both versions in your records.
Where does 1099-B tie to Schedule D?
Form 8949 lists each sale; Schedule D summarizes totals. See the Schedule D for sales guide for the full flow.
What is Box 12 on some broker summaries?
Official IRS uses numbered boxes 1 through 13 plus type codes. Broker PDFs may add custom columns. Always reconcile to the IRS form layout in the instructions for and Form 8949.
How do I fix 1099-B boxes in TurboTax for RSU sales?
Enter the sale from , then indicate when basis reported to the IRS is wrong or missing. Enter from your confirmation as corrected basis. The software maps entries to Form 8949 columns. See the TurboTax guide for workflow; box numbers on the paper form still matter for your records.

When to get help from a tax pro

  • Dozens of lots on one summary line.
  • Wash sales across sales and open market purchases.
  • Broker basis partially populated but wrong for some lots only.
  • International brokerage forms instead of US .

Related calculators

Related pages

Sources and notes

Primary tax claims on this page are supported by the official and secondary sources below. Broker and software links describe reporting mechanics — confirm rules against IRS or state guidance.

1099-B box definitions for equity-comp sales and Form 8949 adjustments.

For learning, not filing

VestingTax.com is not a CPA firm or tax preparer. Grants, employers, and states all differ. Use the cited IRS and state sources above, your own documents, and a qualified tax professional before you make decisions from this guide.

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