Yes, you do. You never know, you have have a huge reportable loss depending on your basis in the securities. If you fail to report it, the IRS may assume a $0 cost basis and send you a notice with a deficiency and interest and penalties on that $5. I once had a $3.89 1099-b for someone I was going to just claim $0 cost basis and it ended up related to a stock that went belly up and the person had a over $7k loss on in. You never know.
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