For corporate bonds, if you buy a bond when it is issued and hold it until maturity, you generally won't have a capital gain or loss. However, if you sell the bond before its maturity date for more than you paid for it, you'll typically have a capital gain. If you sell it for less than you paid for it, you'll usually have a capital loss.
After the end of the tax year, your financial institution will send you a Form 1099-B reporting any bond sales that took place during the year, if this applies.
Click this link for more info on Investment Bonds.
If you received a 1099-B to report the sale of bonds, click this link for instructions on How to Enter 1099-B.
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