The attached PDF file contains the IRS instructions for filing form 1099B

Excerpt:

Specific Instructions
A broker or barter exchange must file Form 1099-B, Proceeds From Broker and Barter Exchange Transactions, for each person: • For whom the broker has sold (including short sales) stocks, bonds, commodities, regulated futures contracts, foreign currency contracts (pursuant to a forward contract or regulated futures contract), forward contracts, debt instruments, etc., • Who received cash, stock, or other property from a corporation that the broker knows or has reason to know has undergone a change in control or substantial change in capital structure, or • Who exchanged property or services through a barter exchange.
Brokers
A broker is any person who, in the ordinary course of a trade or business, stands ready to effect sales to be made by others. A broker may include a U.S. or foreign person or a governmental unit and any subsidiary agency.
You are considered a broker if: • You are an obligor that regularly issues and retires its own debt obligations or • You are a corporation that regularly redeems its own stock. However, for a sale, redemption, or retirement at an office outside the United States, only a U.S. payer or U.S. middleman is a broker. See Regulations sections 1.6045-1(g)(1)(i) and 1.6049-5(c)(5).
You are not considered a broker if:...

This information was obtained from the IRS Website. E-File Magic does not warrant the accuracy of this information and provides this information as a convenience to its users. This information is subject to change without notice. You are encouraged to check the IRS website at http://www.irs.gov for the most recent and accurate copy of this information. Download our Free 1098/1099/5498/W2G Software by clicking here.