Does the IRS require brokerage firms to report the cost basis of stock sold?

January 22, 2003

Subject:  Capital Gains
Date:  Thu, 26 Dec 2002
From:  Dick

Mr. Gray

As I understand, brokerage firms are required to report the proceeds on the sale of stock to the IRS. They are also required to report the cost basis of the stock sold. Can you tell me what year the IRS required the cost basis to be reported by the brokerage firm?

Thanks
Dick

Answer

Date:  Fri, 03 Jan 2003

Hello Dick,

Brokerage firms are not required to provide cost basis information for security sales to the IRS or their customers. The firms don't have the information for securities transferred from other brokers or for securities received as certificates from their customers. Some brokers will provide the information they have as a courtesy to their customers.

Mutual funds are required to provide average basis information for sales to their customers, but I don't have the details of when the requirement was enacted.

Good luck!
Mike Gray

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