E-File Form 1099-B

Per the IRS, a broker or barter exchange must file this form for each person:

For whom it sold stocks, commodities, regulated futures contracts, foreign currency contracts, forward contracts, debt instruments, options, securities futures contracts, etc., for cash;
Who received cash, stock, or other property from a corporation that the broker knows or has reason to know has had its stock acquired in an acquisition of control or had a substantial change in capital structure reportable on Form 8806; or
Who exchanged property or services through a barter exchange.