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If box 12 is checked on Form(s) 1099-B and NO adjustment is required, see the instructions for your Schedule D (Form 1040) as you may be able to report your transaction directly on Schedule D (Form 1040). IRS 1099 Forms are a series of tax reporting documents used by businesses and individuals to report income received outside of normal salary or wages, such as freelance earnings, interest, dividends, and more
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