Unless you are a broker, you do not have to worry about it, and it isn't reportable.
This, from the Instructions for Form 1099-B:
Regulated Futures Contracts, Foreign Currency Contracts, and Section 1256 Option Contracts (Boxes 8 Through 11)—Brokers Only:
If you complete boxes 8 through 11, do not complete any other numbered box except box 1a and, if applicable, box 4.
Also, do not complete the “Applicable check box on Form 8949” box. Box 8. Profit or (Loss) Realized in 2017 on Closed Contracts
Enter the profit or (loss) realized by the customer on closed regulated futures, foreign currency, or Section 1256 option contracts in 2017.
Box 9. Unrealized Profit or (Loss) on Open Contracts—12/31/2016 Enter the unrealized profit or (loss) on open regulated futures, foreign currency, or Section 1256 option contracts at the end of 2016. Do not include amounts related to contracts that were open on 12/31/15 and were transferred to another broker during 2016.
Box 10. Unrealized Profit or (Loss) on Open Contracts—12/31/2017 Enter the unrealized profit or (loss) on open regulated futures, foreign currency, or Section 1256 option contracts at the end of 2017.
Box 11. Aggregate Profit or (Loss) on Contracts Enter the aggregate profit or (loss) for the year from regulated futures, foreign currency, or Section 1256 option contracts. Use boxes 8, 9, and 10 to figure the aggregate profit or (loss).
