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Level 2
posted Jan 31, 2024 3:22:54 PM

What to input for dates and cost basis: 1099-B Form proceeds received in 2023 for a 2018 sell

Hello,

 

I am trying to get more information around how best to file with 1099-B for 2023.  This is a use case for RSU's that were exercised years ago and a merger/acquisition happened in which I filed in previous tax years. 

 

Now, years later cash proceeds that were held in escrow were distributed to security holders and I am trying to figure out how to input this properly.

 

In TurboTax Premier desktop I am being asked for:

 

  • Sales Selection --> I assume this would be 'long term basis not reported to irs - non covered)?
  • Date investment was acquired --> ?  would this be 2023 as this is when Payment was received? 
  • Cost or other basis --> ?

The only boxes that have values are

  • 1c - Date sold or disposed --> 2018
  • 1d - Proceeds --> $xxxx
  • 5 - non covered security - checkmark in box

 

The wizard does attempt to help me calculate my cost basis , however given I already have 

0 7 2249
7 Replies
Expert Alumni
Jan 31, 2024 3:26:53 PM

You're right about the sales selection.  You acquired the investment in 2018, though.  Your cost basis is what you paid back then.

 

@cachu 

Level 2
Jan 31, 2024 3:35:30 PM

Thanks @RobertB4444 !

 

Turbotax won't allow for 2018 as an input for 'acquisition date', would I input payment dates from 2023?  

 

To confirm, my cost basis would still be the amount I paid back then? 

 

For ex:

In 2016, I exercised/purchased 100 RSU's for $1/share --> $100

In 2018, merger/acquisition occurred at a value of $500; I recognize capital gains

In 2023, I receive $10 from escrow, I would still input the $100 as cost basis?  Re: Turbotax shows a 'negative' amount

 

Expert Alumni
Jan 31, 2024 3:51:30 PM

Yes, you paid $100 for it so it's a loss.

 

And you can use the 2023 date.  Since it's a loss the date isn't important.

 

@cachu 

Level 2
Jan 31, 2024 4:27:48 PM

 

Got it, @RobertB4444 so to summarize even though I previously was fully paid out and reflected the gain then , I would show a loss for the additional $10 now

-2016 Exercised/purchased 100 shares for $100

-2018 Acquisition led to payout of $500 for the 100 shares --> $400 gain 

-2023 Escrow settlement additional $10 --> $90 loss for tax year

Expert Alumni
Jan 31, 2024 4:59:28 PM

In 2018 you were paid $500 for your 100 shares purchased  at $100 for a $400 gain then you have used the basis in your shares already.

It looks like you just got $10 that would normally have been part of the 2018 sale. I agree with Robert that it seems like you should have a basis for this money. I just don't see one.

 

The money is from 2018 so I would use that for purchase date and you have no choice but 2023 for sales date. 

 

Level 2
Feb 2, 2024 5:19:53 PM

thanks @AmyC 

I was able to look back at my records and in 2018 I did in fact 'use' the full cost basis already so I'm unsure if inputting $0 would be correct or/how I would re-calculate a cost basis 

Expert Alumni
Feb 3, 2024 2:32:01 PM

If you used up the full cost basis in a previous sale the cost basis for 2023 would be zero.  There is no recalculation of the cost basis already used to reduce a former gain.  You can use zero for cost basis or leave that field blank.

 

@cachu