Received another 1099-B for 2019, yet the exercise was in 2018.

[saltygirl]

I exercised my nonqualified stock options when I left my previous employer in 2015. I exercised my options in 2018 and paid the capital gains taxes.  I calculated my cost basis in order to do so.

I received a much smaller payment in 2019 and a subsequent 1099-B this year for that. The deposit indicated a "book transfer credit b/o." I'm not sure how to enter that in since I didn't exercise any options and most of the fields on the 1099-B are either $0 or indicate "See Details."

There is a single transaction listed that shows a date sold (1c) and proceeds (1d) and that it was a noncovered security (5). How do I handle this scenario?

[fanfare]

Did you get any money out of this ?
enter the cost basis equal to proceeds. Date Acquired  same as date sold.

It will be Sales Category Box B.

[saltygirl]

I got less than $2000 from it.

If I enter it as you suggest, it doesn't seem to affect my refund amount.  Is this correct?

[fanfare]

I was guessing this was a bookkeeping entry,

but if you received an additional $2,000, then you must show a gain of $2,000.

[fanfare]

Enter the same Date Acquired as was shown on your 2018 tax return.

[saltygirl]

Would I use a cost basis of $0 in order to show a gain of $2000, or is there another way of doing this? The cost basis I used for 2018 was larger than $2000, but so was my gain.

I acquired the options on multiple dates, so for 2018 I attached a sheet showing the details for each grant. Would I need to do something similar here?

If anyone can assist me I would greatly appreciate it.

[fanfare]

if you show a cost basis of zero, that make the entire amount taxable. IRS is happy to see a basis of zero.

You don't have to add any other information.

maybe your company HR dept can explain why you are getting a supplementary payment and what basis, if any, is applicable.

Use a date acquired that is twelve months or more before the sold date for the most favorable tax treatment.

If this bothers you, use date acquired equal to date sold, and it becomes ordinary income.

[saltygirl]

The company was sold and that's where the initial distribution came from.  When I asked, I was told that the supplementary distribution was because there were a few post-closing tax benefit payments owed to the stockholders. 

The supplemental distribution was far less than my initial cost basis, so that's why I'm confused how to handle it.