No, there is no minimum (or maximum) to file for a 1099-B form.
Per the IRS instructions for form 1099-B:
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, commodities, regulated futures contracts, foreign currency contracts (pursuant to a forward contract or regulated futures contract), forward contracts, debt instruments, options, securities futures contracts, etc., for cash;
Who received cash, stock, or other property from a corporation that the broker knows or has reason to know has had its stock acquired in an acquisition of control or had a substantial change in capital structure reportable on Form 8806; or
Who exchanged property or services through a barter exchange.
Reporting
1. How many transactions to report on each form.
Report each transaction (other than regulated futures, foreign currency, or Section 1256 option contracts) on a separate Form 1099-B. Report transactions involving regulated futures, foreign currency, or Section 1256 option contracts on an aggregate basis. However, you may report these contracts on an aggregate basis on a separate Form 1099-B for each type of contract.
2. How many forms to file for each transaction.
Report sales of each of the following types of securities on a separate Form 1099-B, even if all three types were sold in a single transaction.
Covered securities (defined later) with short-term gain or loss.
Covered securities with long-term gain or loss.
Noncovered securities (securities that are not covered securities) if you choose to check box 5 when reporting their sale.
