Did you get a 1099R or 1099Div & 1099B? You don't get a 1099B or Div for IRA accounts. You just report the 1099R. You pay tax on the total withdrawal, gains or losses don't matter.
If you got the 1099B for a regular account (not IRA) you have to report it. The IRS doesn't know you only had $1 gain. If you don't report the sales and your cost they will think the total sale is all gain.
